Newcastle want to compete with Arsenal and Liverpool for £90million-rated West Ham winger Mohammed Kudus.
But the Magpies need to make January sales to help finance a deal that would eclipse their club-record £63m signing of striker Alexander Isak from Real Sociedad two years ago. West Ham have slapped a £90m asking price on Kudus, who has an £85m summer release clause.
But Arsenal and Premier League leaders Liverpool, whose assistant boss Johnny Heitinga worked with the Ghanaian at Ajax and West Ham, could test the Hammers' resolve next month.
Toon scouts have tracked 24-year-old Kudus' progress since his teenage days with Danish side FC Nordsjaelland and were interested before his move to the London Stadium from Ajax in a £38m deal 16 months ago.
Newcastle are anxious to add a top-quality, right-sided player and sources say they believe the versatile Kudus fits the bill. But the Geordies still have concerns over Profit and Sustainability Rules.
That comes after the Magpies were forced to sell midfielder Elliot Anderson (£35m) and winger Yankuba Minteh (£30m) to Nottingham Forest and Brighton respectively in June to comply with PSR.
That means Newcastle must look to raise funds in the looming transfer window, with 30-year-old Paraguay winger Miguel Almiron – a then-record buy in a £21m move from Atlanta United in January 2019 – a prime candidate to go.
Both Newcastle and Arsenal are interested in a move for Mohammed Kudus
Boss Eddie Howe had moved to temper expectations ahead of the January window. Newcastle are dealing with a fresh injury to Callum Wilson, but Howe has admitted that the club are still feeling the squeeze of the Premier League's Profit and Sustainability rules.
"I keep saying the same thing about January, I wouldn't expect us to be in a position to be too active in the market. As we currently stand up, things can change. You know, if we trade players, of course that's different," he said on Friday.
"But if we don't trade players, I would expect us to be quiet. Players are very astute human-beings. Players feel everything at a football club. They are the most perceptive people because they are on the front line. They are the ones delivering for us.
"So whatever is going on at a football, they're the ones absorbing it. Naturally, PSR has had an effect on the club and we haven't been able to strive and reach as quickly as we wanted to initially. That has been halted somewhat in various ways.
"I don't think there's a wish or a want from anyone to sell our best players. We're desperate to take the team forward positively, not step back in any way. The best player we have, they're like gold dust. We've got to cherish them."
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