Everton have held a long term interest in James Tarkowski and were previously linked to signing the defender back in January and now a new update has emerged ahead of the summer transfer window.

What's the latest?

According to Football Insider, an Everton source has revealed that the club has tabled an offer of £120k-per-week for recently relegated Burnley defender Tarkowski.

As per the report, the Everton source claimed that the Toffees have put together a lucrative deal to cement their serious intent to sign Tarkowski, with Newcastle United and West Ham United named as clubs competing for his services.

The Toffees look to beat Leicester City, Aston Villa and Fulham to secure the signature of the player who will not renew his contract at his current club.

Mason Holgate upgrade

There is no doubt that big improvements are needed at the club ahead of next season to ensure that Everton don't find themselves in the same situation they have experienced this season, battling relegation down to the wire.

One huge area of improvement is the defence in the squad after the side conceded 66 goals, 23 more than they have scored in total this season, and the 5-1 loss on the final day should be ringing alarm bells in Frank Lampard's head ahead of the summer transfer window.

Despite being relegated this season with Burnley, Tarkowski has been a stand out performer and solid force for the side which clearly reflects in the amount of Premier League clubs interested in signing the defender this summer.

When you compare the 29-year-old brute who was hailed "outstanding" by Sean Dyche, to Everton's Mason Holgate it is clear he would be a big upgrade in the defensive back-line at Goodison Park next season.

According to Squawka, Tarkowski has won more tackles, duels, interceptions, blocks and made more clearances than his position competitor in Merseyside, so if Lampard could secure the signing it would be a major coup for the Toffees next season and surely improve their defensive play.

With that being said, Everton will have to hope their attractive offer will be tempting enough to get Tarkowski to make the short move across the North West to join the club this summer.

AND in other news: Everton plot move for £10m monster who's "solid as a rock", Lampard needs him badly