James Tarkowski has ruled out signing a new contract with Burnley.

The 27-year-old centre back was subject of interest from West Ham and Leicester over the summer, with the Hammers having a bid in the region of £30million rejected by Burnley.

Tarkowski's deal does not expire until the summer of 2022 but despite reiterating that he will not currently sign a new contract, he will continue to train and play to the best of his ability.

"Burnley offered me a contract near the start of last season, which, for me personally, it was nowhere near what I was going to sign and I think the club understood," the England international told The Telegraph.

"And they've come back again this year, and still, for me, it's just not right. Finances do matter, but, at this particular stage, whatever path I take I will get financially rewarded so the financial side is not even in my thinking at the moment. It's more about my football.

"There is nothing I have heard or has been put to me that makes me think there is a scenario in which I would sign a new contract at Burnley. That can change, but currently that is the situation."