Burnley are not in the mood to discuss a January sale for star defender James Tarkowski.
The English centre-back is out of contract in the summer, and West Ham United are very keen to secure his signature.
However, Football Insider claims that even the threat of losing the 28-year-old on a free in the summer is not causing panic at Burnley.
The club are happy to keep Tarkowski for the rest of the season, which will disappoint West Ham.
David Moyes' side had been hoping that Burnley would lower their £35 million valuation in January to get a deal done, but that appears unlikely.