The Magpies have backed out of their pursuits of Alexander Isak and Moussa Diaby due to the transfer fees and wage demands they have been quoted.
Newcastle are now working on an alternative list of players who could be more viable targets.
The club are reportedly interested in rekindling their interest in Duvan Zapata and they have constantly been linked with a move for Leeds wide-man Harrison.
It has been claimed that the interest in the Leeds star is a long-standing one and they admire the player.
Newcastle have long been keeping tabs on him but for the moment Leeds are not interested in selling the winger.
Leeds have already sold two big players in Raphinha and Kalvin Phillips and are not ready to move on other important players.
Harrison has two years left on his contract and he is yet to indicate that he is looking to leave Leeds.
Newcastle are likely to make a move if they receive any signs that the winger is keen to move on from Elland Road this summer.
