James Tarkowski is keen to talk to Burnley but Brentford are unwilling to let their defender go, unless their £5million valuation is met.

The Clarets had their first offer dismissed by the club as derisory for the 23-year-old, who joined from Oldham in January 2014.

The defender is understood to be keen to talk to Sean Dyche's side over a return to the north west after growing up in the Manchester area and signing for Oldham in 2009 as a 16-year-old.

Brentford, though, are unwilling to budge on the price tag they have set for the defender, who is rated highly by the club's hierarchy and the two clubs.

In pictures: James Tarkowski's season so far

Tarkowski was rested for the Bees' 1-0 defeat to Walsall in the FA Cup but is likely to return to the squad for tomorrow evening's clash with Middlesbrough.

Brentford have been involved in transfer business with Burnley already this season, with the Clarets signing Andre Gray for a record fee, which could be worth up to £10m for the club if clauses and add-ons are met.

The deal was concluded on the eve of the two sides facing each other at Turf Moor in August with Burnley winning 1-0 and Gray watched from the stands.

They face each other again at Griffin Park in front of the Sky Sports cameras on Friday.