Burnley are determined to keep hold of James Tarkowski this season.
The England international's contract is due to expire next summer.
West Ham and Newcastle have been credited with an interest in the 28-year-old defender, but Burnley are reportedly prepared to allow the centre-back to depart on a free transfer at the end of the season.
Lancs Live report a supposed gentleman's agreement over a January exit does not exist, and Football Insider claim the Clarets will not entertain any offers for a mid-season sale.
Tarkowski has made close to 200 appearances since arriving at Turf Moor from Brentford in 2016, but there has no been indication that a new contract will be agreed to extend his stay in Lancashire.
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