West Ham launch £20million offer for Premier League centre-back - report
West Ham United have already attempted to respend the money received from the confirmed exit of Grady Diangana.
The Irons sensation returned to West Brom permanently on Friday, for a fee believed to be around £18million received.
David Moyes needed to sell players in order to strengthen his side this summer, with defensive reinforcements his main priority.
The Telegraph journalist John Percy reported on his personal Twitter account that the Hammers had launched an offer for Burnley defender James Tarkowski.
Percy claimed that a bid of £20million with large add-ons has been rejected by Sean Dyche at Turf Moor almost immediately.
He also reported though that the Irons are expected to return with another offer after their total offer of £27million was turned away.
Moyes is expected to start with Fabian Balbuena and Angelo Ogbonna against Newcastle currently on the opening day, with Issa Diop injured.
West Ham conceded far too easily last season, and that shocking record took them far too close to the relegation zone after such a positive start.
Tarkowski was part of a Burnley squad that kept nearly the most clean sheets in the entire Premier League last season, and the Irons need that stability in their side.
The 27-year-old played every single game last season and completed an impressive 5.3 clearances per game according to WhoScored.
Moyes has been missing a commanding figure, and Tarkowski could be exactly that next season at the London Stadium.
In other West Ham United news, the Irons have joined the race for this Serie A defender