West Ham remain interested in Burnley defender James Tarkowski and could reignite their interest with a bid in January, according to a report.
Tarkowski was on the Irons' shopping list throughout the summer transfer window, but a move failed to materialise despite several bids for the centre-back. West Ham failed despite offers over the £30m mark, with Burnley holding out for a much higher asking price.
The Daily Star report that their pursuit might not be over, however. West Ham are still keen on the 27-year-old, who is priced at £40m by Burnley. Head coach Sean Dyche is already expecting the interest in Tarkowski to pick up once more when the transfer window opens in eight weeks time, but there is again no desire to sell at the club.
The Clarets are currently on the verge of being taken over by a consortium led by Egyptian Mohamed El Kashashy if reports are to be believed, which would shore them up financially and mean they don't feel as pressured to sell their biggest asset in order to complete transfer business of their own.
The Star further report that Burnley hold an interest in Manchester United's Phil Jones as a potential replacement for Tarkowski should he leave in January, although the potential takeover has cast doubt over both of these deals going ahead.
West Ham would likely have to part with a large sum of money in order to facilitate the move, meaning David Moyes would have to move on some of his own playing squad. They weren't afraid to do so in summer, controversially selling youngster Grady Diangana to newly-promoted West Brom, which prompted backlash from club captain Mark Noble.
Burnley aren't in a position where they're desperate to sell and with January being a typically difficult window to do business in, the likelihood of Tarkowski leaving the club for anything less than their asking price is slim.
The twice-capped England international has featured five times in all competitions for Burnley this season, having missed a handful of fixtures in September.
Source : 90min