The 29-year-old centre-back is out of contract at the end of the season and is unlikely to sign a new deal with Burnley as he looks for his next step.


The Clarets are plotting to hold on to him until the summer when he can leave the club on a free transfer.



Newcastle are in the market for a defender in January and Tarkowski is one of the players the club are considering signing to bolster Eddie Howe’s options.


But it has been claimed that Newcastle will face a reluctant seller in Burnley if they make a move for the defender.



Burnley do not want to let the defender go as they believe Tarkowski is an important player in their bid to survive in the Premier League.


And the Clarets are extremely reluctant to let him join one of their relegation rivals in Newcastle.



It remains to be seen whether Newcastle put down an offer that would be too good to refuse for Burnley.