The Magpies have failed to land their initial top attacking target Hugo Ekitike this summer, and have turned to alternative options.
Newcastle boss Eddie Howe wants two more additions in the final third, ideally a striker and a winger, with Everton starlet Gordon one of the names currently on his transfer radar.
And the Tyneside giants have established contact with the Toffees hierarchy over a move for the highly-rated England Under-21s international.
Newcastle are tipped to fork out £35m for Gordon’s signature, but the ball is in Everton’s court on whether they want to sell him this summer.
Gordon also attracted transfer interest from Premier League rivals Tottenham Hotspur earlier in the ongoing window but Everton made it clear to them that the player is not for sale.
Toffees boss Frank Lampard has big plans for the Goodison Park favourite and he is understood to have no problems remaining at his boyhood club.
Richarlison’s sale to Spurs last month has alleviated some of Everton’s financial struggles at present and it remains to be seen whether they will entertain the possibility of cashing in on a talent backed to have a big future at the club in the shape of Gordon this summer.
