Burnley boss Sean Dyche planning for the season with West Ham and Leicester City target James Tarkowski

But while Dyche admits the club are in a "very, very strong position financially",and are not looking to sell, he accepts that every player ultimately has their price.

Tarkowski has been the subject of interest from West Ham, who have seen a £20m offer, plus add ons, knocked back.

In the current market, with centre backs' values ranging from the £40m Manchester City paid Bournemouth for Nathan Ake, up to the £80m it cost for Manchester United to land Harry Maguire last summer from Leicester, it's fair to say it would take a substantially bigger offer to even tempt the Clarets to part with the England international.

Dyche is already down a centre back, with Ben Gibson joining Norwich on a season-long loan, while Ben Mee is still working towards full fitness after a thigh problem.

And Dyche said: "I don't want my best players to be going out of the room. That is the management view.

"The financial management view goes to a different level, that is my view, the chairman's view and the board's view.

"Sometimes they share the same views, sometimes they don't. That is life in football.

"I am certainly not in the business to recommend that our best players go out the building, quite obviously.

"Eventually there gets to a level, if that level is met then things change, but until that level is met then I have no other thoughts that James Tarkowski and other players who I deem to be very good players will still be here, operating for us."

There has been speculation about his price tag, wildly ranging from £30m to £54m, but Dyche noted: "The price tag is what someone offers us when the board and the chairman say yes.

"Regarding transfers, at a club like this eventually there is a price.

"If that gets met that the chairman and board think is appropriate then that is what happens. That is just a simple fact of football business, not just Burnley.

"There are not many clubs around the world who refuse everything they get offered, that (with Tarkowski) is not there yet and nor do I want it to be by the way."

Tarkowski has spoken of his desire to play at the top level, in the Champions League, and for his country, but Dyche wants to see that level of ambition in his players: "I want every player to be thinking can we achieve things and go to the top of our business, first of all with Burnley. There is no problem with the mindset whatsoever.

"Internally I am the only one who knows things going on, with the chairman and the board, but that is nothing to do with anyone else.

"We have always been respectful of the industry when signing players or looking after our own.

"I just concentrate on the football side of things and he is a very talented player, he had an excellent season and I am sure he will look to have an excellent season for us this season."

Dyche is well versed in speculation surround his top talents in nigh-on eight years in charge, so, as he often says, it's not his first rodeo: "In a healthy way we have had speculation on players from the first day I was here.

"The main three being linked are Dwight, Popey and Tarky. It is not new to us.

"The club is in a very strong position financially so there is no overwhelming desire to be selling players, that is quite obvious. Do players have a price at every club? Yes they do.

"We have seen that across the whole of football, eventually the day comes that if someone is going to hit a certain number then all clubs and not just Burnley, have to make a decision.

"If that comes then the chairman will make a decision, I don't control those moments, the chairman does and the board.

"We will have to wait and see but it is fair to say we are in a very strong position.

"We are not in the business of getting rid of our best players on the cheap."

Dyche wasn't expecting to have him around the training ground the last couple of weeks, but only because he thought he would be on England duty: "With Tarky, like a number of people in the game, on this occasion, were amazed he was not in the England squad.

"I have a good relationship with Gareth Southgate and it is not easy to make those decisions on who you are calling up.

"On this occasion it was the most surprised I have been with Tarky that he has not been involved in the England set up for this set of games."