Newcastle boss Eddie Howe has made it a priority to sign a new centre-back this month and the club were trying hard to land Diego Carlos from Sevilla.
But with the Spaniards continuing to play hardball over letting the Brazilian join Newcastle, they turned attention towards alternative targets.
The Tyneside giants identified Seagulls star Burn as a potential recruit and tabled a bid for his signature earlier today.
However, Brighton have turned down Newcastle’s initial offer for the 29-year-old.
As it stands, it is unclear whether the Magpies will return to the negotiating table with an improved bid for Burn.
In addition to Burn, Newcastle have also discussed the possibility of signing his Brighton team-mate Adam Webster, although they are yet to make any concrete moves for him.
Newcastle have also suffered another blow on the transfer front as Lyon have denied claims they have agreed a deal with the Premier League club over a move for midfielder Bruno Guimaraes.