West Ham United will not match Burnley's asking price for James Tarkowski.
The Clarets want at least £35m for the English centre-back, who is out of contract in 2022.
But according to Football Insider, West Ham are not prepared to meet Burnley's valuation.
Tarkowski stated last week that he would not re-sign with Burnley and would like to leave Turf Moor.
Unless Burnley lower their price in January, Tarkowski will likely spend the rest of this season in Lancashire.
