Burnley are reportedly interested in singing defender Harold Moukoudi and playmaker Josh Windass from Le Havre and Rangers respectively.
According to the Daily Mail, France U19 international Moukoudi has been valued at £9m by his Ligue 2 club, which has made him a key target for Burnley.
However, Burnley will face competition for the Frenchman's signature from the likes of West Ham United and Arsenal, who are also looking to strengthen their defensive options.
The newspaper have also reported that Burnley are looking to sign 24-year-old Windass, with Rangers reportedly asking for a fee of £3m.
Windass is eyeing a return to England as he fears that he is not in newly-appointed manager Steven Gerrard's plans, and has also attracted the attention of West Bromwich Albion and Aston Villa.
Burnley have yet to sign a single player for their senior squad this summer.