Premier League outfit Burnley are blocking James Tarkowski from leaving for West Ham United.
The relegation battlers do not want to weaken Sean Dyche's squad mid season, as that cloud almost certainly send them down to the Championship.
According to Football Insider, Burnley will reject any and all offers for Tarkowski this winter.
They are resigned to lose the defender on a free transfer at the end of the season, as he has not renewed his contract.
The 28-year-old is a significant target for both West Ham United and Newcastle United.
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