Newcastle United are leading the race to sign James Tarkowski, according to a report.
The Magpies have been linked with the central defender throughout the month as Eddie Howe hopes to bolster his defensive options for the second half of the season.
The club have already secured Kieran Trippier in this window, while they also bought Chris Wood to bring in further quality in the attacking end of the pitch.
According to The Sun, Newcastle are leading the race to sign Tarkowski at the moment, with the Clarets being willing to accept a bid for him.
However, Burnley were not happy with the Magpies buying Wood from them earlier this month, and that is something that could see the transfer price increase.
Both Newcastle and Burnley are involved in the battle for survival this season, with the Clarets currently sat bottom of the league.
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