The 28-year-old wanted to leave for West Ham United in the summer, but was denied a move.
He has since stated he will not renew his contract at Turf Moor.
Eurosport has claimed Tarkowski may leave in the January transfer window.
The Clarets still hold out hope that a club takeover in the coming months could convince Tarkowski to stay, especially if it appears the club will spend more money in the transfer market.
Need a VPN? Or seeking to switch? Then support Tribal Football by clicking here to sign up with our official partners NordVPN. Not only will you receive the best VPN experience, but also great discounts by signing up via Tribal Football. Thanks for your support!