But the newspaper claims Burnley are in no rush to sell, with Tarkowski having three years left on his contract.
And it is suggested that Wolves or Leicester would have to pay the Clarets a 'huge' increase on the £3 million fee they shelled out to Brentford three-and-a-half years ago, if they are to tempt them into a sale.
A number of Premier League centre-backs could move clubs this summer, according to The Times. And Leicester's Harry Maguire is one of those named.
But Leicester are said to be demanding a £75 million fee for the England international.
The Foxes should, therefore, have little trouble affording Tarkowski if Maguire is sold.
And even though major sales aren't expected at Wolves, the Molineux club do not appear to be short of cash themselves.
Tarkowksi, who turns 27 later this year, has also played for England on two occasions.
Would the Burnley centre-back be a good addition for Wolves / Leicester?
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