BURNLEY are hoping to secure James Tarkowski this month, despite resistance from Brentford.

The Clarets are believed to have had an initial offer turned down for the defender.

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But Tarkowski is understood to be keen on a move to Turf Moor.

It is not the first time the Mancunian has been a Clarets target, but he ultimately joined the Bees from Oldham Athletic in the January of their promotion season to the Championship in 2014.

However, he is said to have expressed an interest in speaking with Burnley, with a view to returning to his native north west.

At the moment, though, the two clubs are far apart in their valuation of the 23-year-old, with an initial bid in the region of £2.3million reportedly turned down.

Brentford are believed to have put a £5million pricetag on Tarkowski’s head.

But it is thought an offer of around £3m with attractive add-ons could be enough to at least trigger negotiations.

Burnley boss Sean Dyche is not prepared to speak about individual targets, but highlighted the difficulties for buying clubs like the Clarets in this transfer window.

"Clubs play hardball with everyone, it's a seller's market and we don't want to sell. If you have predators around you, it's different, the selling club are powerful,” said Dyche.

"The ownership has changed, owners are so wealthy, they say 'no', end of story, "Three or four years ago in the Championship, people had to sell - we did ourselves, Charlie Austin two days before the start of the season, great fun as a manager.

"But we had to to safeguard the club. That now doesn't seem to be happening, people aren't bothered about debt. It’s a strange situation, FFP (Financial Fair Play), it's interesting.

“We're in a very tough league, we're not market leaders, which is unusual for a team coming out of the Premier League.

“You look at the money Hull have got, (Middlesbrough) have got.

“We've spent and want to spend more, but there is a ceiling. We can't just keep going and going.

“We have to, as a club, it has to be managed on and off the pitch and there has to be a balance, but I make it clear, we still want to challenge and give everything to get back in the Premier League, I do as manager obviously or I wouldn't be here."

Burnley spent £6m in the summer to make Andre Gray a club record signing from Brentford, and Dyche added: "We have to run a business as well, we've spent about £10m, we'll bring in about £15m depending on Ingsy's situation (Danny Ings’ tribunal with Liverpool), but we have to balance.

"Derby, these (Middlesbrough) are going for it, they're not bothered about what they're bringing in, they're looking at what they're spending, and they're spending well.

"Theres no angle to my words, it's just fact. Five, seven years ago, you come out of the Premier League and you are the powerful club.

"Its just changed. Look at the bids Sheffield Wednesday are putting in, you wouldn't have thought it a year, 18 months, two years ago.

"Ownership has changed in the Championship and the challenge has changed, finance has changed massively, presumably because of the enticement of the new TV deal.”

Premier League clubs are set to benefit from a record £5.1billion television deal next year.