In a return of the link that dominated much of 2020, the Hammers are once again being tipped to make a move for the 29-year-old this summer.
Out of contract at the end of the season, Tarkowski is believed to be holding off making any decision on his future.
🚨 WEST HAM NEWS!#WHUFC interested in signing Burnley's James Tarkowski this summer. Contract expires in June and would be a free transfer.
— Toby Cudworth (@Toby_Cudworth) January 20, 2022
The report claims that David Moyes is ‘keen to bring’ the twice-capped England ace to the London Stadium as a free agent.
READ WEST HAM VERDICT
At present Burnely are facing the very real threat of relegation from the top flight – even more so having sold their main goal threat to Newcastle United.
That could see the £19.8million valued Tarkowski allow his deal to expire, perhaps making way for West Ham to strike.
Albeit the Irons are in need of defensive reinforcements this month, both Craig Dawson and Angelo Ogbonna will need replacing long-term and the Englishman looks to fit that bill.
Boasting vast Premier League experience solid defensive attributes, Tarkowski looks tailormade to bolster Moyes’ options.