Howe identified centre-back as a key area that needed bolstering in the recently concluded window and the club’s hierarchy had picked a number of names in that position as top targets.
Lille’s Sven Botman and Sevilla’s Diego Carlos were high on Newcastle’s transfer wish list, but they failed to land both of them last month, despite tabling multiple offers.
Towards the final days of the window, Newcastle turned their attention towards Brighton & Hove Albion centre-back Burn.
And the Magpies forked out £13m to seal a deadline day swoop for the 29-year-old.
The Newcastle deal-makers had identified Liverpool defender Phillips and Burnley’s Tarkowski as options if they failed to land any of their top centre-back targets.
However, Magpies boss Howe opted to bring in Burn ahead of other names as he wanted to have a ball-playing defender in the heart of the defence.
Burn is a boyhood Newcastle fan and could make his debut for his new club on Tuesday, when they host Everton at St James’ Park.
Phillips eventually joined Bournemouth on loan, while Tarkowski is still on the books at Burnley.
