According to the Daily Mail, Sean Dyche has a four-strong wish list he aims to bring to Turf Moor this summer.
Funds are available this summer after the arrival of new owners ALK Capital and from the sale of Ben Gibson to Norwich City.
Joe Worrall - Nottingham Forest
The first target, and probably the main one, is Joe Worrall of Nottingham Forest.
Sean Dyche has long been an admirer of Worrall and would be willing to spend £10 million on the former Rangers man.
Worrall is comfortable on the ball, playing out from the back but is also a no-nonsense player when he needs to be, while being a constant force in the air as well.
He would be a great addition to the team, strengthening the depth of the threadbare squad in East Lancashire.
His many qualities mean the 24-year-old could become the subject of a bidding war between The Clarets, Europa League side West Ham United and newly promoted Norwich City.
After missing 15 games, 12 of which relating to Covid-19, Worrall kept 12 clean sheets in his 31 games played.
The reported interest from elsewhere should hurry The Clarets up in making this deal before anyone else can get their foot in the door.
Nathan Collins - Stoke City
Another at the centre of a potential bidding war is Stoke City defender Nathan Collins.
The Ireland International has interest from many Premier League clubs who are expected to make an offer.
Arsenal, Crystal Palace and Manchester United are rumoured to be interested and The Potters are using this potential interest as a way of increasing the price against Burnley.
Dyche has failed twice with bids in the past, with Stoke holding out for more than the £10 million Burnley are willing to pay.
However, it is rightly so.
The 20 year old put in a number of brilliant performances last season before being ruled out with a foot injury.
Like Worrall, he is excellent in the air but also solid on the ground, able to play his way through the thirds.
In the Championship, he was part of a defence who kept 10 clean sheets in his 22 games, scoring twice.
It is clear to see why Stoke value him so highly, and Burnley may get priced out here.
Nat Phillips - Liverpool
When Liverpool went to Turf Moor in the penultimate game of the season, it wasn’t any of the attacking stars stealing the headlines.
It was Nat Phillips who produced a stellar performance in front of the Burnley fans.
The big centre half scored a good header as well as defending resolutely against the height and strength of Chris Wood for 90 minutes.
Having been expected to leave the club last summer, Phillips stepped up for the former champions in place of the injured Joe Gomez, Joel Matip and Virgil van Dijk.
He plays a wonderful style of play which he has learned from Jurgen Klopp, passing easily into the midfield and even able to find the long passes out to the wide players or strikers.
And his dominance in the air would be a quality that Dyche would find extremely pleasing.
Liverpool have signed Ibrahima Konate and the names mentioned above should all be fit at the start of next season meaning Phillips slides further down the pecking order.
This season he has proven he can do it at the top level after successful loan spells with Stuttgart in Germany before as well.
This would be an astute acquisition to the defensive unit at Turf Moor.
Dael Fry - Middlesbrough
That hasn’t stopped Burnley displaying an interest in the 23-year-old, who they failed to sign in 2019.
Fry offers something that the previous three candidates do not.
He can comfortably step into midfield and can start in a holding role.
His short, quick passes suit the Premier League more so than the second division and would make the jump seamlessly.
However, Boro seem reluctant to sell and are in a comfortable position financially, meaning they will likely hold out until next summer to listen to offers, if they fail to get promoted to the Premier League next season.
Burnley are ideally after two signings at the back but, if James Tarkowski leaves this summer, three defensive incomings wouldn’t be beyond the realms of possibility.