Burnley's £50m-rated star defender linked with West Ham, Liverpool and Everton

The Clarets turned down three bids for James Tarkowski from West Ham, and one from Leicester City, believed to be in excess of £30m in the summer transfer window as Sean Dyche stood firm.

But the £50m-rated England international is nearing the final 18 months of his contract at Turf Moor.

It seems Tarkowski is unlikely to stay at the club beyond the summer of 2022 after he recently revealed he was not convinced by the offer of a new contract but insisted he would not down tools.

"Burnley offered me a contract near the start of last season, which, for me personally, it was nowhere near what I was going to sign and I think the club understood. And they've come back again this year, and still, for me, it's just not right," he told The Telegraph in November.

"Finances do matter, but, at this particular stage, whatever path I take I will get financially rewarded so the financial side is not even in my thinking at the moment. It's more about my football."

He added: "We've had two transfer windows now where the club have decided, for whatever reason, that whatever has been offered on the table hasn't been enough and that's fine because I signed a contract for four-and-a-half years. So I won't whinge or not turn up, I just need to deal with it and get on with my football.

"But the longer my contract runs down, I feel I gain the control of my career more than Burnley having the control of it, which is what I feel like I need right now.

"There is nothing I have heard or has been put to me that makes me think there is a scenario in which I would sign a new contract at Burnley. That can change, but currently that is the situation."

And with Tarkowski's contract situation currently up in the air, bookmakers SkyBet are offering odds on the 28-year-old's Turf Moor departure this January.

Indeed, the bookmakers have West Ham (5/1), Liverpool (6/1) and Everton (12/1) all in contention to bag his signature.