The Gladbach man has attracted interest from elite European clubs with his commanding performances in the German club’s midfield.
Kone has been strongly linked with Liverpool as a potential option and Gladbach are prepared to do business for the right price.
Newcastle also hold an interest in Kone and, according to French journalist Ignazio Genuardi, the club’s recruitment team are big fans of the player.
The Magpies are looking to remain firmly within financial fair play rules this summer and whether they can afford Kone is not clear given their desire to strengthen other positions.
However, the club are clear in their admiration of the midfielder’s qualities.
Gladbach are claimed to value the Frenchman at in excess of €30m.
Liverpool are suggested to be unlikely to go for Kone at the moment despite rating him.
It remains to be seen if the Magpies will make a meaningful bid for the Frenchman in the upcoming transfer window.