Steve Bruce’s side are working on a tight budget this summer and are set to prioritise potential loan deals and free transfers in an attempt to strengthen their squad.
Newcastle have identified Chelsea stars Abraham and Gilmour as loan targets and have already signalled their interest in taking the duo on temporary deals for next season.
The Magpies have spoken to Chelsea about their interest in Abraham and Gilmour, but the Blues are currently reluctant to sanction temporary moves for either player.
While Chelsea appear to be against loan moves for Abraham and Gilmour, there is a feeling that the club’s stance could change as the summer progresses.
It is said that Gilmour, who was in line for a temporary move in January before Thomas Tuchel intervened, is the likeliest candidate to be sent out on loan.
The 19-year-old could only make eleven senior appearances for Chelsea in the season gone by and could be allowed to continue his development elsewhere next term.
Abraham, on the other hand, is not on the loan market, but the Stamford Bridge outfit would consider selling the centre-forward this summer.
Chelsea are said to be demanding £40m for Abraham, making him an unattractive option for Newcastle, as well as his other suitors Aston Villa, West Ham and Wolves.
It remains to be seen if Tuchel’s side will lower their asking price for the 23-year-old or refuse to do so and allow him to move away on a loan deal instead.