Newcastle haven't dropped their interest in Everton winger Anthony Gordon.
While the Merseyside club will take the stance that the player is not for sale, as other managers have pointed out before, money talks.
It is thought that a previous £35m bid was turned down by The Toffees but Newcastle are looking to come in with another bid.
Everton would only be willing to sell if a bid were to come in over the £40m mark.