Harrison scored in Leeds’ 3-0 win over Chelsea at Elland Road and has made a positive start to the Premier League season.
The winger has been a target for Newcastle all summer despite Leeds insisting that the player is not for sale.
Newcastle believe that Harrison is willing to make the move to St James’ Park if they can agree a deal with Leeds for his services.
And it has been claimed that Newcastle tabled an improved offer for Harrison last week to test Leeds’ resolve.
But the Whites have remained firm and were quick to reject the second bid from the Magpies.
The latest bid was in excess of £20m but Leeds’ valuation of the player is a lot higher for a player who hopes to be in the England squad for the World Cup.
Harrison joined Leeds on a permanent deal in 2021 following spending three seasons on loan from Manchester City.
