Burnley defender James Tarkowski is expected to be one of Newcastle's first new signings following their takeover by Saudi Arabia's Public Investment Fund.
The Magpies have been tipped to go on a spending spree to bolster the playing squad in the wake of Mike Ashley's sale, while Steve Bruce's role as manager is also under scrutiny.
90min understands third parties representing Newcastle's new owners have been in touch with former Inter boss Antonio Conte, and there is clearly a desire to bring in fresh faces.
The Telegraph report that Tarkowski has been widely discussed as a January transfer target at St James' Park, and with his contract expiring in the summer, Burnley are willing to sell him in the upcoming window.
Tarkowski is keen on a move to Tyneside and hopes for the two clubs to come to an agreement.
Another name that's been on the lips of Newcastle's advisors to the new board is Jesse Lingard. The 28-year-old admitted earlier this week that he would need to be playing regularly in order to make Gareth Southgate's England squad for the 2022 World Cup.
However, it is not known whether Lingard would be willing to move to Newcastle. He turned down their advances last January in order to complete a loan move to West Ham, though the recent takeover makes the Magpies a more attractive option than they were at the start of 2021.
The Telegraph recently reported that Newcastle could be able to spend up to £190m in January without breaking financial fair play rules, though it's not expected that they will push that limit.