Everton have made Burnley defender and club captain James Tarkowski an offer that would see him earn £120,000 per week at Goodison Park, as per Football Insider.

Tarkowski's Burnley contract expires at the end of this season and following their relegation to the Championship, it is almost certain he will now move on when his current deal expires.

According to Football Insider, the Toffees are eager to win the race for the 29-year-old and that is why they have now moved to make him a concrete, lucrative, offer.

West Ham United and Newcastle United are the other clubs credited with an interest in the central-defender in the Football Insider report.

Tarkowski has been a mainstay at the heart of Burnley's defence under Sean Dyche and during the majority of their time in the Premier League.

Joining the club in the 2015/16 season, the year they were most recently promoted to the top flight, the 29-year-old has gone on to make 219 appearances for the club in all competitions.

That includes 35 appearances in the Premier League this season, as Burnley battled the drop throughout the campaign.

The Clarets elected not to cash in on Tarkowski in January, despite interest in the defender, as they wanted to give themselves the best chance of Premier League survival.

After their relegation to the Championship was confirmed with a 2-1 defeat to Newcastle yesterday evening, they are now set to lose Tarkowski on a free transfer.

The Verdict

I have to say, it's quite surprising to hear Everton offering this sort of money out at the moment.

We know from reports this week that the club are in significant debt, and so you would think they would be cost-cutting, rather than making lucrative offers for players.

Nevertheless, Tarkowski would certainly strengthen the Toffees' backline.

Everton's defence has looked questionable at times this season and no doubt Frank Lampard will be looking to make additions in the area so that the club do not find themselves in a relegation battle once again next campaign.