West Ham are keen on Burnley defender.
Tarkowski has had a terrific season, earning a call up into the England squad in March, and he is on standby for the World Cup.
Tarkowski is reported to be valued at £30 million, but even if West Ham meet this hefty asking price, Tarkowski may feel the move is not right for him due to the opportunity he currently has on offer.
This is because Tarkowski's Burnley finished in seventh place, and have Europa League football on offer this season.
Tarkowski is a footballer who has worked his way up from the lower leagues, from Oldham Athletic, to Brentford, before joining Burnley two years ago.
Tarkowski could be tempted to return to London where he starred for the Bees, but the timing is poor, due to the opportunity Burnley have on offer.
Will he get the chance to play in European club competition again? Perhaps, but it is not something he can afford to take for granted, and it is an experience he will want to have, as the platform could aid his international ambitions too.
Tarkowski earned the opportunity, and it is something he should want to see through, even if West Ham come calling.