The new Premier League season is upon us but it is transfer talk which is dominating Turf Moor.
Burnley boss Sean Dyche is keen to add to his squad between now and the end of the window in October while there are also question marks over the future of James Tarkowski.
The centre back is wanted by West Ham, who have had offers rejected for the defender, while Leicester City and Chelsea are also monitoring the situation.
Tarkowski is a key player for the Clarets and played every minute of the Premier League season last term, helping the Clarets to 15 clean sheets and a 10th place finish.
With that in mind, here is a round-up of everything we know so far about Tarkowski's future and the Burnley stance.
West Ham identify alternative
West Ham have reportedly turned their attentions to Arsenal defender Calum Chambers after a second bid for Burnley's James Tarkowski was rejected.
The Hammers' most recent offer of a straight £24.5m, or £20m rising to £30m with add-ons, was knocked back.
Now, the Telegraph say that Arsenal's versatile centre-back Chambers is now a target for the Hammers, who are keen on a loan move for a player said to have a £12m price tag.
West Ham's offers for Tarkowski have been way below Burnley's valuation - believed to be at least £40m - and Chambers is a player that could solve both the right-back and centre-half dilemma at the London Stadium.
On Tarkowski, Dyche most recently said: "He is a player that I definitely want to be here and unless something happens that is out of my control financially then he will be here.
"He is maturing and continues to do so. I thought he had an excellent season last season, there is absolutely no surprise to me that people are interested, that is what happens when you are a good footballer at a good club."
Tarkowski state of play
Burnley have rejected two bids from West Ham for James Tarkowski and Lancs Live understands the Clarets defender is ready to leave Turf Moor to further his international aspirations.
Tarkowski played every minute in the Premier League in what was a hugely impressive campaign last season and his form has attracted the interest of David Moyes, a long-term admirer of the defender.
West Ham made an offer last week of £23million, or £20m rising to £25m with add-ons, and returned with a second offer of a straight £24.5m, or £20m rising to £30m with add-ons.
Both of those deals were rejected by Burnley who are holding out for nearer £40m for a player they signed from Brentford for £3.5m in 2016.
It remains to be seen if the Hammers will return with a third offer for a player who is their number one defensive target, while Leicester City were interested last summer but have yet to make an offer this time around.
Read the full details here
Dyche gave his clearest indication yet that he expects James Tarkowski to remain with the Clarets ahead of the Carabao Cup second round tie with Sheffield United.
"We have nothing relevant at the moment and we are hoping it is not," said the Clarets chief.
"We want to keep our best players in house. He is a very good player and has delivered for us on a consistent basis over a long period of time.
"I don't see why any player would leave here at this moment in time and if so I would imagine the numbers would need to be considerable for it to even be considered."
Burnley will have to pay Brentford a hefty sell-on fee should James Tarkowski depart Turf Moor.
The Clarets defender is wanted by West Ham, who have had two bids rebuffed by Burnley, with the second offer a straight £24.5m or £20m rising to £30m with add-ons.
Lancs Live understands any potential sale will include a 27.5 per cent sell-on fee to Brentford of any profit on the £3.5m the Clarets paid the Bees for the 27-year-old's services in 2016.
Here's the full details and how it would shape up.
Ben Mee's view
Burnley captain Ben Mee wants to see James Tarkowski stay at the club this summer amid interest from fellow Premier League clubs.
Mee addressed the speculation surrounding his centre-back partner.
"We want to keep him around and at the club for as long as possible," he said.
"I certainly do anyway; what will be will be.
"I think he felt like he should've been in the England squad and all that stuff, so he's come out and said he wants to play at the highest level possible which all players do."
Here's everything the skipper had to say.
What the player himself said
Tarkowski has revealed he wants to play at the highest level and has designs on Champions League football.
“For me, with the age I am coming into my prime years and wanting to progress, I want to go for the top level,” he said.
“I want to play at the best level I can, club football and internationally. I want to test myself against the best. We will see what happens. I just want to play at the top level and if that opportunity came I don’t think it is something I could turn down."
Read his full interview here
David Moyes view
Moyes has said the Hammers will walk away from a deal if the pricetag is £50m.
"£50m it would price us out," said Moyes, speaking to Football.London.
"We certainly have taken a knock from Covid. We are trying to get good players to improve the squad. I want to pick ones I want. If Burnely and Sean say no then I have to respect that."
Here's the West Ham view.