The Magpies’ new owners are said to be determined to give the side an elite English spine and have earmarked a host of potential targets.
There have also been suggestions that Burnley centre-back Tarkowski could be signed in line with the vision of having an English spine
Tarkowski is in the final nine months of his contract with Burnley and is claimed to have a gentleman’s agreement with the Turf Moor outfit about a transfer in January.
It has been said that Tarkowski has an agreement in place with Burnley that they will not stand in his way if he wants to move in the winter, but those claims are wide of the mark.
While claims that Burnley and Tarkowski have an agreement about a move in January have been rubbished, it remains to be seen if he is still available for a transfer.
Should Newcastle opt to step up their interest in the 28-year-old, Burnley would have to choose between selling one of their best players mid-way through a season or losing him for free.
Sean Dyche’s side wanted £20m plus add-ons for Tarkowski in the summer and it is likely that sum could drop further in the winter transfer window.