Sky Sports says Brendan Rodgers is eager to sign a replacement for Harry Maguire, but Leicester have made it clear they won't be held to ransom and they have concerns there isn't value in the current market.
But Leicester would have to break their record transfer fee to sign Tarkowski. He'd cost more than the £40m they paid for Youri Tielemans earlier in this window and Leicester are reluctant to pay that much.
Instead, they may be forced to look abroad for a replacement for Maguire with his transfer to Manchester United now complete. Indeed, it's still possible that Leicester won't sign any more defenders before Thursday's deadline.