The former Leeds striker, speaking exclusively to Football Insider, claimed the east London club would be the “most enticing project” for the 28-year-old.
A Hammers source has told Football insider that manager David Moyes remains a huge admirer of the England international and the defender will be on his radar again in January.
As reported last month by the Telegraph (October 9th), Newcastle are interested in making Tarkowski one of the first signings under their new Saudi regime.
When asked about a potential January transfer battle, Whelan told Football Insider‘s Ewan Kingsbury: “You have to say West Ham are the most enticing project.
“They’re a team, they’re structured, organised, they have
an identity, and they’re very exciting to watch.
“They are increasing capacity at the stadium, new investment coming in. If you’re going to a club in January, and the choice is between Newcastle and West Ham – I would pick the latter.
“Despite the money Newcastle have – I’m looking at the
structure of the club, the success, European football, and a manager who has
done extremely well.
“The Hammers look the more appealing option right now.”
West Ham could be in the market for a new defender in January. This week, they lost Angelo Ogbonna to a serious knee injury that could end his season.
Tarkowski is out of contract at Burnley next summer and has rejected multiple extension offers from the club.