According to a report from the Daily Mirror, West Ham are planning to back Manuel Pellegrini with a £75 million transfer kitty this summer, with Burnley defender James Tarkowski one of the men that the new Hammers boss is planning to target during the upcoming window.
Pellegrini's appointment as David Moyes' successor was confirmed this week, and the Irons hierarchy appear to be determined to ensure that they find themselves in nothing like the trouble that Moyes eventually led them away from this past season.
The Mirror reports that West Ham are expected to hand Pellegrini £75 million to spend, with the Hammers planning to sell Jordan Hugill this summer, while Michail Antonio and Winston Reid could also depart during the coming months.
The Mirror hints that strengthening the centre-back options appears to be an important part of Pellegrini's plans as both Jamaal Lascelles of Newcastle and Tarkowski are on the club's radar after both impressed for their respective sides this past year.
Like many of the Burnley squad, Tarkowski probably went into this past campaign not getting the credit he deserved. But after helping the Clarets secure European football for next season - an achievement that has led to the centre-back making his England debut and earning a place on Gareth Southgate's standby list for the World Cup - it appears that Burnley's rivals are starting to sit up and take notice.
He would arguably be a fantastic addition to West Ham's options this summer, but with Burnley securing a massive fee from Everton for Michael Keane last summer, the Hammers should perhaps not expect the Clarets to make it easy for Pellegrini to bag Tarkowski's signature, especially now that Sean Dyche needs to put together a squad that can also manage a Europa League campaign.