The Clarets are continuing to work to back Kompany in this month’s transfer window as they seek to ensure they have the squad to get over the line and win promotion back to the Premier League.
Westerlo forward Foster is wanted by Kompany and Burnley have had a bid of €7.5m turned down by the Belgian side.
Westerlo want €10m and, according to Belgian journalist Sacha Tavolieri, Burnley will not meet the asking price.
Kompany continues to want the South African however and Burnley are continuing discussions as they seek to find a compromise.
Foster has already agreed on a package of personal terms with Burnley.
The 22-year-old, who has been capped by South Africa, arrived in Belgium with Westerlo on an initial loan deal in the summer of 2021.
Westerlo then snapped him up on a permanent basis after he helped them win promotion to the Belgian top flight and he signed a four-year deal.
