Manchester United have reportedly identified Burnley centre-back James Tarkowski as a transfer target.
According to The Athletic, United are likely to bolster their defence next summer and view Tarkowski as a cheaper alternative to the likes of RB Leipzig's Dayot Upamecano and Napoli's Kalidou Koulibaly.
West Ham United were strongly linked with the 27-year-old over the summer, but the Hammers could not come to an agreement with Burnley over a transfer fee.
The Clarets are believed to value the England international in the region of £40m, which is £10m less than the release clause inserted into his contract at Turf Moor.
Tarkowski missed the start of the season through injury but has now featured in Burnley's last two games against Manchester City and Newcastle United.