Eddie Howe wants to bring in a top-class midfielder this summer and the club have been assessing several players during the ongoing transfer window.
They have already failed with a bid for Inter’s Nicolo Barella and the Nerazzurri have made it clear that the player is not for sale.
The Magpies have turned their attention towards Tonali and tabled a bid worth €50m for him on Tuesday.
But according to Italian outlet Calciomercato.com, the Rossoneri have rejected the first bid from Newcastle this summer.
AC Milan do not want to lose Tonali, who has been a massive part of the team over the last couple of seasons.
However, the Serie A giants have financial constraints as well and it remains to be seen whether Newcastle come back with a fresh bid to apply more pressure on AC Milan.
Howe wants to invest the lion’s share of Newcastle’s budget in midfield and wants to sign two midfielders this summer.
