Burnley have rejected a £30m offer from Premier League rivals Leicester City for England defender James Tarkowski.
The Clarets have already turned down three bids from West Ham United for the 27-year-old centre-back.
Leicester, who are top of the table after two wins from two, were prepared to include some add-ons as part of a deal.
Tarkowski has been at Burnley since 2016 and has made 143 appearances for Sean Dyche's side.
