BURNLEY boss Sean Dyche is planning to start the season WITH James Tarkowski in his side.

There have been question marks over the defender's future, with West Ham United understood to be preparing an improved offer on the £20million - plus add-ons - that was rejected. While in an interview in the Daily Telegraph over the weekend Tarkowski stated that his goals were “Champions League and playing for your country, playing in big tournaments, is playing at the top level, so that’s what I would want to do if the opportunities came.”

Dyche insisted that he had no problem with the centre half's ambitions, and while accepted that every player has a price, he is determined to hang on to the 27-year-old.

"I don't want my best players to be going out of the room. That is the management view," said the Clarets chief.

"The financial management view goes to a different level, that is my view, the chairman's view and the board's view.

"Sometimes they share the same views, sometimes they don't. That is life in football.

"I am certainly not in the business to recommend that our best players go out the building, quite obviously.

"Eventually there gets to a level, if that level is met then things change, but until that level is met then I have no other thoughts that James Tarkowski and other players who I deem to be very good players will still be here, operating for us."

With Manchester City paying Bournemouth £40m for Nathan Ake, and Manchester United spending £80m to prise Harry Maguire from Leicester City last summer, it is understandable that Burnley would want considerably more for Tarkowski than the initial Hammers offer.

But Dyche said it was not as simple as putting a pricetag on a player.

"The price tag is what someone offers us when the board and the chairman say yes.

"Regarding transfers, at a club like this eventually there is a price.

"If that gets met that the chairman and board think is appropriate then that is what happens. That is just a simple fact of football business, not just Burnley.

"There are not many clubs around the world who refuse everything they get offered, that (with Tarkowski) is not there yet and nor do I want it to be by the way."

Of Tarkowski's admissions of wanting to play at the highest level, for club and country, Dyche added: "I want every player to be thinking can we achieve things and go to the top of our business, first of all with Burnley. There is no problem with the mindset whatsoever.

"Internally I am the only one who knows things going on, with the chairman and the board, but that is nothing to do with anyone else.

"We have always been respectful of the industry when signing players or looking after our own

"I just concentrate on the football side of things and he is a very talented player, he had an excellent season and I am sure he will look to have an excellent season for us this season."