Burnley are planning to raid Championship rivals Brentford for highly-rated defender James Tarkowski when the transfer window reopens, HITC Sport understands from sources close to the club.
Tarkowski has established himself as one of the best young defenders in the country since joining Brentford from Oldham Athletic in January 2014.
The 23-year-old helped Brentford to win promotion from League One in his debut campaign and he was instrumental in the club's push to reach the Championship play-off semi-finals last season.
Burnley boss Sean Dyche has made a new central defender one of his top priorities during the January transfer window and is understood to have made Tarkowski his top target.
Dyche is keen to bolster his squad next month as he aims to strengthen his side's promotion bid and he feels Tarkowski could form a good defensive partnership with Michael Keane.
Tarkowski is entering the final 18 months of his deal at Brentford and the club are bracing themselves for interest in the player.
However, it remains to be seen if Brentford would consider selling Tarkowski as they are also battling for promotion and are currently just one point off the play-off positions.