The Clarets want at least £35m for the English centre-back, who is out of contract in 2022.
Tarkowski stated last week that he would not re-sign with Burnley and would like to leave Turf Moor.
Unless Burnley lower their price in January, Tarkowski will likely spend the rest of this season in Lancashire.
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!