The Magpies have identified a new striker as a priority target in the forthcoming window, with their owners ready to back boss Eddie Howe in the market again.
Newcastle are linked with a number of strikers across Europe at present, which also includes Napoli hitman Osimhen.
The Nigerian is heavily linked with an exit from Napoli in the summer and in addition to Newcastle, Manchester United and Arsenal are also keen on him.
However, according to Italian outlet Calciomercato.com, the Tyneside giants are willing to offer him a lucrative contract, which will include a pay packet worth around €8m to €9m per season, double the amount he is currently earning in Naples.
Osimhen is claimed to be open to the idea of moving to the Premier League, where the possibility of pocketing a bigger cheque is acting as a tempting factor.
But Napoli are seeking a mammoth fee in the €100m range for their marksman’s services.
It remains to be seen whether any among Osimhen’s potential suitors in the likes of Arsenal, Newcastle or Manchester United will splash the cash on him in the forthcoming window.