Third West Ham offer for James Tarkowski is turned down by Burnley

Having bid £30m, which included around £10m in add ons last Thursday, the Hammers were expected to return with a further bid.

However, hoping that to £25m up front, and £31m in total, has, unsurprisingly, failed to change Burnley’s stance.

Sean Dyche was confident of keeping the 27-year-old, saying on Tuesday in a press conference ahead of tonight’s Carabao Cup second round tie against Sheffield United: “We want to keep our players in-house, that's for sure. With James Tarkowski, I am not planning on anything else other than him being here.

"He is a very good player and has delivered for us on a consistent basis over a long period of time.

"As I've mentioned before, I don't see why any player would leave here at this moment in time and the numbers would have to be considerable for that to be even considered.”