Everton have offered Burnley's out-of-contract defender James Tarkowski £120,000 a week to join the club on a free transfer this summer, according to a report.
The 29-year-old enjoyed another consistent Premier League campaign this year, despite the Clarets suffering relegation on the final day.
Tarkowski looked likely to leave Turf Moor even if Burnley retained their top-flight status, but following the drop to the Championship, a move away looks almost certain with the defender's contract expiring in June.
Newcastle United and West Ham United have been heavily linked with a free transfer move this summer, but Football Insider are reporting that the Toffees have looked to jump to the front of the queue by offer the two-time England international a significant pay packet.
Frank Lampard is keen to strengthen his defence in the upcoming transfer window, and should Tarkowski make the move to Goodison Park, he would compete with the likes of Yerry Mina, Mason Holgate, Michael Keane and Ben Godfrey for a spot in the starting 11.
Burnley bought the central defender from Brentford for around £3.5m in 2016, and he has gone on to make 219 appearances for the Lancashire side in all competitions, with Sunday's 2-1 defeat to Newcastle United perhaps being his last for the club.
