The 25-year-old left-back joined Newcastle from Norwich City in the summer of 2020 and arrived on Tyneside rated as a promising talent.
However, Lewis fell down the pecking order after the signings of Dan Burn and Matt Targett.
Last season, the left-back made only two Premier League appearances, consisting of a total of nine minutes of game time.
Lewis is out of Eddie Howe’s plans and Championship outfit Watford are keen on signing him.
The Hornets want to take the 25-year-old on a season-long loan and it has been claimed that Lewis is closing in on a St. James’ Park exit this summer.
Lewis has previous experience playing in the Championship with Norwich City and helped the Canaries achieve promotion in the 2018/19 season.
Watford have appointed Valerien Ismael as their new manager for the upcoming season and they are determined to get back into the Premier League.
