West Ham United boss David Moyes will make a final attempt to sign James Tarkowski from Burnley.

The Sun reports that Moyes is resigned to missing out on his primary target, but is willing to give it one more to go see if the two clubs can find an agreement.

If he is unable to sign Tarkowski, Moyes may turn to Liverpool outcasts Nat Phillips and Ben Davies.

Tarkowski is out of contract in the summer, but Burnley are in a relegation fight, and will not consider selling him for anything less than an absurd sum.

If West Ham bid around £7 million, Burnley would reject the offer.