Magpies boss Eddie Howe wants to add to his options in the final third of the pitch, but his side have so far faced frustration at the amount they are being quoted for targets.
They are keen on Leeds man Harrison, who has been on the radar at St James’ Park for some time, but it has been suggested the Whites would want around £35m for him.
However, it has been claimed Leeds have yet to settle on a price for Harrison, while Newcastle are also waiting to hear from the Whites over whether the winger would be available.
Leeds have been busy in the transfer market so far this summer, but did lose Kalvin Phillips and Raphinha, signalling a willingness to cash in if the price is right.
It is unclear if they are prepared to lose Harrison, but Newcastle are claimed to believe they can tempt the winger to the north east.
If Leeds agree to make Harrison available, it also remains to be seen if Newcastle would be willing to meet the Elland Road outfit’s asking price.
Leeds boss Jesse Marsch recently insisted that Harrison is happy at the club and he is sure the winger can contribute next season.