The Magpies failed with efforts to land Diego Carlos from Sevilla as they look to bolster their centre-back options and have turned their attention towards Brighton star Burn.
Newcastle saw the Seagulls knock back their initial bid of around £8m for the centre-back on Wednesday.
Burn remains a top target for the Tyneside giants and are expected to go back in with an improved bid for him amid talk that he is desperate to move to St James’ Park.
However, despite all the transfer noise surrounding his future at the Amex, Burn is relaxed about his current situation.
The 29-year-old was a boyhood Newcastle fan and would be interested in joining them this month.
But the defender is settled at Brighton and it is up to Newcastle to convince the south coast side to allow him to leave.
Brighton are tipped to sanction an exit for Burn if they receive a fee around the £15m mark.
With only three days remaining in the transfer window, a deal for Burn to Newcastle could go down to the wire.
