After facing frustration trying to sign a number of centre-back targets Newcastle have turned their attention to Burn.
Brighton have already turned down one proposal from the Magpies, but they went back in with a second offer of £10m plus bonuses in a bid to tempt the Seagulls to accept.
However, it is claimed they have not been successful and Brighton have rejected their new offer.
Now Newcastle will have to decide whether they try for Burn for a third time, with the clock ticking down on the transfer window.
It has been claimed that Burn would welcome the chance to join Newcastle before the window closes, but the player is also claimed to be relaxed about the situation.
Newcastle started this month’s transfer window wanting to sign two centre-backs, but have not yet managed to bring one through the door.
They targeted Lille’s Sven Botman and Sevilla’s Diego Carlos as their priority centre-back targets, but failed to land either.
