
West Ham United may only be £3 million away from agreeing a deal for James Tarkowski, the London Evening Standard report.
West Ham are set to make a third offer for the centre-back, who is among David Moyes’ top targets.
Burnley have so far stood firm in their desire to keep one of the most valuable players in their squad.
But a bid of £30 million could be enough to tempt the Clarets into selling, even though Sean Dyche is a massive fan of the ‘outstanding’ defender (Lancashire Telegraph).
With West Ham already tabling an offer worth £27 million for the Englishman, it seems that they are now very close to an agreement.

Tarkowski would make a solid addition to West Ham’s squad, with Moyes looking for more defensive quality.
Issa Diop has not fully convinced over the past campaign, and it could be that Tarkowski goes straight into the Hammers side alongside Angelo Ogbonna at the back if he does arrive.
West Ham’s record transfers
- Sebastien Haller
£45 million
- Felipe Anderson
£41.5 million
- Marko Arnautovic
£25 million
- Pablo Fornals
£24 million
- Issa Diop
£22 million
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