Burnley manager Sean Dyche says the club will let West Ham target James Tarkowski leave if their valuation is met.
The Hammers have seen two offers - the latest worth £27million - rejected over the last week and are understood to be preparing a third.
The Clarets had previously valued Tarkowski at close to £50m, though it is thought West Ham will not have to go anywhere near that high to get Burnley negotiating.
Earlier this week, the player made his desire to leave Turf Moor clear and feels a move to the Hammers would aid his bid to make Gareth Southgate's England squad for next summer's delayed European Championship.
Dyche, who expressed his dismay at Tarkowski not being included in the most recent Three Lions squad for Nations League trips to Iceland and Denmark, does not want to lose the 27-year-old, but conceded a decision will be made should the club's valuation be met.
“Do players have a price at any club? Yes, they do,” Dyche said. “At a club like this, eventually there is a price.
"We’ve seen across football that eventually a day comes when someone hits a certain number, all clubs have to make a decision.
"If that comes, the chairman and the board will control that situation, but we are in a very strong position and are not in the business of letting our best players go on the cheap.
“Not many clubs around the world will refuse everything they are offered, eventually they make a decision. That is not there yet and nor do I want it.”
West Ham are desperate to add experience in defence and now have the funds to do so after the controversial sale of Grady Diangana to West Brom.
