Kieran Trippier is set to become the club’s first signing under the new owners today, but the club are now prioritising bringing in a centre-back.
Eddie Howe wants to strengthen his defence and Lille’s Sven Botman has been a top target, but the Dutchman is believed to be keener on a move to AC Milan.
Newcastle are lining up moves for other targets and it has been claimed that they went in a bid for Sevilla centre-back Carlos.
But the Spanish club have rejected a £25m bid from the Magpies and want to hold on to the defender.
Sevilla are second in the league table and the club do not want to lose any of their top players in the middle of the season, as they aim for a memorable La Liga campaign.
However, Newcastle are not deterred by their first bid being rejected and the club are already planning to table a new offer.
But it could take being willing to go up to £40m to snare Carlos away from Sevilla in the ongoing transfer window.
It is also unclear that whether the Brazilian is prepared to leave Sevilla in the middle of a title race to join Newcastle, who are 19th in the league table and battling the drop.
