The 29-year-old defender will finally quit Burnley at the end of the season when his contract with the club will expire.


Several clubs in the Premier League have been interested in signing the centre-back, with West Ham amongst the sides keen to secure a deal to sign him.



David Moyes wants to add a defender to his squad in the summer and he sees Tarkowski as a top option due to his Premier League experience.


But it has been claimed that the Hammers are set to bow out of the chase for him as they believe Tarkowski is set to move to Newcastle.



Newcastle boss Eddie Howe is desperate to bring in a defender and is pushing the club to land the Burnley man.


His Premier League experience is again seen as a big factor by the club and Newcastle are now in pole position to sign him.



Newcastle are also in a position to offer a massive pay rise to Tarkowski as part of their charm offensive.


Moyes admires Tarkowski as well but the West Ham boss is now considering other options ahead of the summer.