Latest West Ham offer for James Tarkowski is turned down

Last Friday, the Hammers came in with an initial bid of £20m plus add ons for the twice-capped England international.

That fell well short of the Clarets’ valuation, and so has their latest gambit.

Burnley are thought to want anywhere north of the £40m Manchester City paid Bournemouth for Nathan Ake, also bearing in mind Manchester United paid £80m for Harry Maguire last summer.

Tarkowski, 27, was statistically one of the best performing English centre backs, and, indeed, WhoScored.com had him alongside Virgil van Dijk in a European team of the season.

Leicester City are also been keen on the player, having also had offers turned down last summer.

Burnley have issued no comment, but the club are loathe to lose one of their Crown Jewels, who has matured into a key figure since joining from Brentford for £3m in January 2016.

He had to be patient with Michael Keane and Ben Mee first choice, but since Keane’s £25m switch to Everton I’m 2017, Tarkowski has firmly established himself at Premier League level.

Sean Dyche said on Tuesday: “The club is in a very, very strong position so there's no overwhelming desire to be selling players.

"Do players have a price at any club? Yes, we've seen that across the whole of football.

"Eventually a day comes if someone's going to hit a certain number then all clubs - not just Burnley Football Club - have to make a decision.

“Until that level is met then I've got no other thought than James Tarkowski and other players here will still be here operating for us.

"We're not in the business of getting rid of our best players on the cheap, that's for sure."