The lack of transfer fee involved in signing Tarkowski this summer has increased his appeal along with his prospects of securing a lucrative deal.
Everton are prepared to pay Tarkowski in the region of £90,000-per-week but Villa are willing to top that to land the 29 year-old who earns in the region of £60,000-per-week at Turf Moor.
Villa have already made an eye-catching start to the summer window, bolstering Steven Gerrard's squad by snapping up French midfielder Boubacar Kamara on a free from Marseille amid considerable competition from across Europe.
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