Burnley have told West Ham to stump up £50m for James Tarkowski or look elsewhere for a new centre-back, claims Sky Sports.
West Ham have had two bids for Tarkowski turned down in the last week with the most recent topping £27m.
The Hammers are desperate to make a significant splash in the transfer window following last week's unpopular decision to sell academy product Grady Diangana to West Brom.
After struggling to offload some of the club's fringe players this summer, West Ham decided to sell Diangana for £18m against David Moyes' wishes.
A number of first-team players, including captain Mark Noble, have hit out at the Diangana's departure and West Ham are on the brink of crisis before the season has even started.
James Tarkowski in the 2019/20 Premier League season
— WhoScored.com (@WhoScored) September 6, 2020
Most clearances ✅ - 200
Most aerial duels won of defenders ✅ - 198
🗞️ Interested parties
⚒️ West Ham
🦊 Leicester pic.twitter.com/EktPxTie6g
Moyes is also on the verge of missing out on top transfer target Tarkowski, with the Hammers currently £13m apart from Burnley's valuation of the centre-back.
Tarkowski claimed a spot in the WhoScored European Team of the Season in 2019/20 after making more clearances (200) and won more aerial duels (198) than any other defender in the Premier League.