James Tarkowski was one of the best defenders in the Premier League last season and his performances have attracted attention.

Both West Ham United and Leicester City are interested, with The Hammers having already made two bids, both of which were rejected by Burnley.

West Ham's highest bid, £27m has been rejected and Burnley are wanting £40m plus for the centre-half. 

  • Top Class Tarkowski

The 27-year-old earned a spot in WhoScored's European Team of the Season thanks to his strong statistical performances. Tarkowski played every league game last season with 15 wins and 14 losses.

Tarkowski has a 65% tackle success rate, he made 200 clearances and 180 recoveries. He won 198 Aerial battles, 307 duels and made 66 tackles giving him a tackle success rate of 65%. 

Going forward Tarkowski scored two and assisted two last season and his passing ability is masked by his combative style, he averages 35 passes a match and completes 1,350 passes this season. His  105 accurate long balls show his intent to play forward towards the strikers. 

  • National Neglection

In an exclusive interview with The Telegraph, Tarkowski said: “I do feel a little bit like I’ve been forgotten about." Tarkowski and Dwight McNeil were both left out of their respective national squads. Many fans believe Burnley were overlooked as Nick Pope was the only player to be called up.

Tarkowski also said: " “I’ve thought about it myself when I’ve not made it, What can I do to catch their eye?’ I wish I knew the answer, to be honest." 

The latest England squad featured no left-back and ex Burnley star Kieran Trippier played in the role against Iceland. Both Tyrone Mings and Connor Coady were chosen before Tarkowski, which left many fans with questions. Some believe that in order to get into the England squad the defender will need a move. 

  • Potential Suitors

As previously mentioned West Ham have had two bids rejected with both being way off The Clarets' valuation. Tarkowski has also expressed his desire to play at the 'top level' and West Ham would be a sidestep move at best, in the current climate. 

The second potential destination would make a lot more sense, Leicester are in the Europa League next season and playing in Europe regularly is something Tarkowski wants to achieve. Tarkowski would be a major addition to the Leicester camp. He could setup a new partnership with Caglar Soyuncu or allow Brendan Rodgers to play a back-three. The only issue Leicester would have is the finances. It's debatable if they would pay the £50m asking price. However, if they do it would be a huge loss for Burnley and Sean Dyche.