Burnley have rejected a third bid from West Ham, this time £31m, for defender James Tarkowski.
Around £25m was offered up front - an improvement on the second bid of £30m which included around £10m in add-ons.
However, it still falls well short of Burnley's asking price. A £50m release clause believed to be in Tarkowski's current contract, although that only applies should there be a bid from Manchester City, Manchester United or Liverpool.
The 27-year-old has spent the last four years as a key member of Sean Dyche's Burnley squad and has forged a formidable partnership with Ben Mee since joining from Brentford in a £3.6m move.
And although Leicester have also been heavily linked with a move, Dyche has previously said the club are under no pressure to sell any of their main assets "on the cheap".
Speaking ahead of Burnley's Carabao Cup second-round tie against Sheffield United, Dyche once again remained adamant on the situation, saying: "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 are considerable for that to be even considered."
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