John Percy writing for the Telegraph broke the news first yesterday evening but like his Grady Diangana Exclusive, three days earlier the actual amount is wrong.
Percy suggested that a £20m offer had been tabled for the Burnley defender but Claret and Hugh have learnt the actual bid amount was £27m.
The Telegraph suggested the bid had been turned down but we do not believe that is the case as it stands with the Hammers still waiting to hear a response.
Leicester City had had a bid of £20m snubbed by Burnley for defender Tarkowski in 2019 and publicly the Clarets value their defender at £50m.
David Moyes is understood to have a number of backup options should Burnley decide not to sell their England defender in this transfer window.