Bowen and Calvert-Lewin, both 27, feature prominently in the Magpies' recruitment meetings and club chiefs know both moves are complicated as well as expensive and will require player sales.
West Ham star Jarrod Bowen is a top target as Newcastle are prioritising a right winger
Everton star Dominic Calvert-Lewin is seen as Callum Wilson's replacement
According to The Telegraph, the Toon's interest in both forwards is "genuine" and they are part of a "very short list" of summer transfer targets.
Signing a right winger is a "top priority" for manager Eddie Howe and thus the Geordies have turned to longstanding target Bowen.
Newcastle are also keeping tabs on Crystal Palace star Michael Olise but fear they will miss out on him ahead of an imminent bidding war for the Frenchman.
That is why the Tyneside outfit are looking at the West Ham star - who scored 20 goals across all competitions this season.
The Premier League giants almost signed the England international four years ago when he left Hull as he agreed terms with then-St James' Park manager Steve Bruce.
However, former owner Mike Ashley pulled the plug due to the winger's £22million release clause, with the player now expected to be worth three times that figure.
West Ham will be reluctant to let Bowen go but the player could be tempted to finally make the move following David Moyes' departure from the the London Stadium.
Calvert-Lewin is also a long-term target for Newcastle, with the club keeping tabs on him for the last two years.
And the club's interest is expected to increase ahead of Callum Wilson's imminent departure.
Wilson is increasingly likely to be sold this summer, a year before his contract runs out.
Saudi clubs have already been in talks with Newcastle over a potential deal for the striker.
Calvert-Lewin is considered the perfect replacement but the club would first have to sell Wilson.
DCL has been hit by various injury problems but still made 38 appearances for Everton this season, including 32 in the Premier League.
And Howe believes the centre-forward will score a lot more goals as part of his attack-minded team.
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