West Ham will not be making a move for Burnley defender James Tarkowski this summer, as reported by The Daily Mail.

What's the latest transfer news on Tarkowski?

The Hammers made three bids for the centre-back last summer, and returned with another offer in January, but the east London club were unable to prise Tarkowski away from Turf Moor.

They appeared to be handed a boost in their pursuit of the 28-year-old when it was reported that Tarkowski was keen on joining David Moyes' men in the current transfer window.

However, it has now been claimed that West Ham have decided to chase other transfer targets rather than making another move for Tarkowski in the coming weeks.

How much is Tarkowski worth?

West Ham's highest offer for Tarkowski back in September was believed to be in the region of £30m, but this was knocked back by Burnley.

According to Transfermarkt, he is now valued at £22.5m. Despite this, the Irons are set to end their pursuit of Tarkowski, and they may now feel that this is too much to pay for a player that is due to turn 29 in November.

What were Tarkowski's stats in 2020/21?

Tarkowski was an almost ever-present figure in Burnley's side this term, starting 36 league matches for Sean Dyche's men.

As per WhoScored, he made more clearances (159) and tackles (66) than any of his teammates in the top-flight. Indeed, no West Ham player was able to better his number of clearances, while only Tomas Soucek (78) completed more tackles.

This suggests that Tarkowski was a colossal presence at the back for Burnley in 2020/21.

Is David Moyes about to make a rare transfer blunder?

It is hard to think of a manager who has done better business in the transfer market over the last 18 months than Moyes.

In his first transfer window back at the club in January 2020, the Scot signed Jarrod Bowen and Tomas Soucek, and he then followed that up in the summer by bringing in Vladimir Coufal and Craig Dawson.

To cap everything off, he added Jesse Lingard to his squad in January. Everything Moyes has touched seems to have turned to gold, with Bowen, Soucek and Lingard scoring 27 league goals between them this season, while Coufal and Dawson helped the side keep 11 clean sheets.

However, the West Ham boss could be about to make a rare transfer blunder by not going after Tarkowski. The England international appears to be in his prime, and with over 150 Premier League games under his belt, he has shown that he is perfectly capable of operating at the highest level.

Moyes looks to be a little short of central defenders right now, with Fabian Balbuena set to depart the club next week, so he needs to find a suitable replacement, and it seems that Tarkowski is the best option available.

The 58-year-old manager clearly thinks differently, but this is a decision that he could live to regret if he cannot bring in another top-quality centre-back in this summer's transfer window.