THE summer sales of Michael Keane and Andre Gray as they entered the final year of their Turf Moor deals hasn't changed Burnley's approach to contract negotiations, according to boss Sean Dyche.

Keane departed for Everton on a deal worth up to £30million while Gray swapped Burnley for Watford for £18million, with both players leaving the club as they entered the final 12 months of their contracts.

In contrast James Tarkowski signed a new four-and-a-half-year deal on Thursday, strengthening Burnley's hand should any suitors come knocking for the 25-year-old, who has impressed in filling Keane's shoes this season.

Dyche has revealed the club are also in discussions with other key players, but insisted it wasn't as a result of the sales of Keane and Gray but a by-product of the fact that they can't match the salaries on offer elsewhere in the Premier League.

"We’ve always kept open lines of communication with players and agents, we can’t afford not to," he said. "We’re not a club who can get to a level of payment that is so high that they say I’ll definitely stay regardless.

"Our openness is important with the players. There comes a time when the level of what we can get to is just not appropriate for any given player, and they’ll think as much as they’ve enjoyed it here there comes a time when reality bites.

"It’s an industry that is not only money led but it’s a big part of it. Each player will have their own reasons when that time comes, we’ll have a club reason where some get an offer so big we just can’t compete, Andre was a clear example of that.

"Then it’s the realm of the player, it’s hard for them. The theory of being careful because it’s a short career has changed because of the amount of finance now but the PFA (Professional Footballers' Association) average is still only around seven years, so you’ve got to be mindful of that."

While Burnley will hope to hang on to Tarkowski, who was linked with Arsenal and Chelsea last month, for the long term, Dyche admits it's not always possible to do, despite the progress the club are making.

"If a club comes along and pays a large amount of money and then the large contract that comes with that then it’s a difficult one for us as a club," he said.

"There’s a reality of where we are, we’re building and getting stronger financially, but we’re not near some clubs.

"On the other hand we’re moving forward with that, players here are earning more than they were two years ago. There’s plenty out there who might have deeper pockets than us or a different viewpoint of it."