Burnley face losing James Tarkowski in January.
The Sun says West Ham and Newcastle United will battle it out for the signature of Tarkowski next month.
Burnley have a battle on their hands keeping hold of the 29-year-old centre-back, with the Hammers and Magpies preparing January bids.
The Clarets don't want to lose Tarkowski and will demand as big a transfer fee as possible for the player, who has six months remaining on his contract at Turf Moor.
Tarkowski was blocked from joining West Ham last summer.
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