West Ham up their bid.The Hammers are desperate to bring in some defenders after a shoddy year at the back.They finished 16th in the Premier League last season, conceding 62 times, and narrowly missed out on relegation.David Moyes has made signing a centre-back a priority and Burnley star Tarkowski has emerged as his top target.However, the Clarets have rejected their bids - with the latest totalling £28m plus add-ons.And according to Football Insider, Burnley are prepared to sell Tarkowski for £35m - a huge downgrade on their previous price.Initially, they had told West Ham they wanted £50m for the England international.
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