Ex-England player claims Burnley star would be 'perfect' signing for Newcastle United
The Magpies have been heavily-linked with a move for the Turf Moor stalwart ever since they were bought out by a Saudi-funded consortium recently.
For his part, Tarkowski has been at the centre of exit speculation for some time now, with his current Clarets contract set to expire next summer.
And speaking to Football Insider, former England international Mills suggested that a January move for the 28-year-old could be ideal for the newly-moneyed Toon Army.
He said: “You need the right characters to come in, it could well be that type of player.
“Do you bring in superstars? You’ve got to remember they’re still in a relegation battle. You still need players to get you out of that situation, players with a good attitude, a good work ethic, players that are going to work their socks off to get you out of it.
“They may not be the players that take you into the top-six or push for Champions League places.
“It all depends on what you want. Is it now? Or, is it the long-term?
“Tarkowski would be perfect for now and you can’t forget about the now. Is he going to take you to the next level and into the Champions League? I’m not sure.”
Tarkowski signed for Burnley from Brentford in 2016, and has since gone on to make almost 200 appearances for Sean Dyche’s men across all competitions.