Newcastle have been heavily linked with James Tarkowski since the takeover.
The Burnley defender looks like a realistic early signing for the new regime, not least because of his contract situation.
That said, while it was reported by the Telegraph last week that Tarkowski had a gentleman’s agreement that he could leave in January, the Athletic contradict that claim.
They say that no such arrangement exists, but the fact that Tarkowski has less than a year left on his deal obviously puts Burnley on the back foot.

They also report that Tarkowski’s asking price in the summer transfer window was £20 million.
There were no takers at that price, and with his deal even closer to its conclusion in January, it would cost even less to sign him then.
That makes him affordable for PIF, and his salary should not be ridiculous either.

Tarkowski would not be a glamorous first signing, but he would be a pragmatic one.
He is a player of great Premier League experience, who has also been on the fringes of the England squad at times too.
That said, the report says it is hard to see Burnley being willing to sell mid-season, although it remains to be seen how strong their resolve is at their last available opportunity to receive a fee for Tarkowski.
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