Burnley are facing a major squad sell off after their relegation.
The Daily Mail says Burnley's plight following their relegation has been exacerbated by the profile of the squad, nine of whom are out of contract this summer and therefore available on free transfers.
Bids in excess of £30m from West Ham and Leicester for James Tarkowski were rejected two years ago, with Burnley insisting the England defender was worth £50m. The 29-year-old will now depart for nothing this summer, leaving behind a squad with few sellable assets.
Ivory Coast winger Maxwel Cornet, 25, will almost certainly leave, but he has a £17.5m release clause in his contract.
The interest in England goalkeeper Nick Pope, 30, is limited.
England Under 21 international Dwight McNeil has attracted interest from Crystal Palace and Aston Villa, but it is unlikely either club will meet Burnley's £40m valuation. Republic of Ireland defender Nathan Collins, 21, has admirers.
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