Burnley defender James Tarkowski could become Newcastle United’s first signing of the January transfer window.
The Magpies takeover by a Saudi-led consortium was completed this week, and they are due to spend heavily on new signings.
The approach could be gradual to avoid Financial Fair Play concerns. It is claimed that they could sign five players this winter.
According to The Telegraph, Tarkowski has been identified as one of those, and the defender is open to the prospect of joining them.
The centre-back has entered the final year of his contract with the Clarets, and the club are prepared to sell him in January.
They were looking for around £50m last summer, but Tarkowski could be available for a cut-price fee at the turn of the year.
The Clarets have a replacement in place in the form of Nathan Collins, but he has yet to play a significant role for the club.
He could be handed more minutes towards the end of the year with the expectation that Tarkowski will head for the exit door.