West Ham are facing competition from Leicester City in their pursuit of Burnley defender James Tarkowski.
The Foxes, who had a £40million bid for the centre-back rejected late in the summer window last year, have made a fresh enquiry over the 27-year-old.
West Ham have had a number of bids rejected by the club, who are holding out for an initial fee of at least £30m before add-ons.
The Hammers are in need of defensive reinforcements to bolster David Moyes's ranks and appease supporters following the sale of academy graduate Grady Diangana.
Tarkowski is keen on a move away from Burnley this year after being left out of Gareth Southgate's latest England squad, even after Harry Maguire was withdrawn following his court case in Greece.
The defender has also signalled a desire to play Champions League football - something there is a far greater chance of achieving with Leicester rather than at the London Stadium - but Brendan Rodgers' side are yet to make a formal bid.
Burnley were initially holding out for up to £50m for the former Brentford man, but the financial impact of the coronavirus crisis has seen that asking price fall.
However, given Tarkowski's importance to Sean Dyche's side, as well as the fact that Brentford will be owed 27.5 per cent of any profit made on the sale, Burnley continue to hold out for a more significant base fee.
