The Magpies have suffered major transfer frustration in their pursuit of forwards in the ongoing transfer window.
They have abandoned their interest in Alexander Isak and Moussa Diaby – their top two targets – due to exorbitant demands over transfer fees and wages.
Newcastle are back at the drawing board as they sift through their shortlist of targets and Zapata has emerged as a viable option.
The Magpies are considering making a move for him and are claimed to be preparing to sound out Atalanta over a potential deal for the Colombian.
Newcastle looked at signing the forward in January, but were quoted an £8m loan fee with the potential for a £35m permanent transfer.
The club felt that Atalanta were asking for too much money and they opted to sign Chris Wood in the winter window.
Zapata ended the season with ten Serie A goals and there is an expectation that Atalanta could agree to lower their demands.
They have already tried to offload him earlier in the summer when they offered the striker to Inter as part of a deal to sign Andrea Pinamonti.
The talks broke down between the two clubs but Atalanta are open to selling him ahead of the new season.
