Newcastle are reportedly looking to capitalise on Everton's dire financial situation by stepping up their pursuit of striker Dominic Calvert-Lewin in the summer transfer window.
The Magpies are set to be active in the market after being taken over by a Saudi-backed consortium in October.
Boss Eddie Howe is thought to have prioritised signing a striker as he aims to build on an 11th place finish last season and Calvert-Lewin is believed to be high on the Newcastle manager's list.
The Mirror reports Newcastle will test Everton's resolve in the summer window as they hope to take advantage of the financial issues at the Merseyside club, who posted losses of £250million over the past two seasons.