Eddie Howe’s side are moving up a gear in their hunt for a new centre-back, with the club wanting to bring two through the door before the window slams shut at the end of the month.
Newcastle have failed with moves for Lille’s Sven Botman and Sevilla’s Diego Carlos, and they are now set to rekindle their interest in Tarkowski.
Newcastle have already done business with Burnley this month, signing Chris Wood, and now they want to take another key man from Turf Moor.
Tarkowski only has six months left on his contract at Burnley, but it is claimed Newcastle will still have to pay a big fee to snap him up.
Losing Tarkowski to relegation rivals would be a big blow for Burnley and would be one they would be likely to resist.
The 29-year-old defender has made 18 appearances for Burnley so far this season, picking up seven yellow cards along the way.
Tarkowski played in his side’s 1-0 loss at Newcastle in December, giving the Magpies an up close look at his abilities.
