It has been reported that West Ham have already made a bid of £25 million for Tarkowski, but Premier League rivals Burnley value him at £50 million.
Leicester are now showing interest in the England international and are ready to make a bid of £30 million, according to the report.
It has been added that if the Foxes fail in their £30 million bid, then they will make a new and improved offer.
West Ham United to miss out?
It seems that Leicester are determined to sign Tarkowski in the summer transfer window.
The Foxes narrowly missed out on a top-four place in the Premier League last season, and manager Brendan Rodgers will be determined to go again.
West Ham narrowly avoided the dreaded drop to the Championship at the end of last season.
If Tarkowski has to choose between Leicester and West Ham, then it is likely that he will pick the Foxes.
Tarkowski is one of the better defenders in the Premier League, and he would be a good signing for Leicester or West Ham.
Receive exclusive football transfer news and updates twice a week to your mailbox
