Newcastle have been linked with a swoop for Burnley defender James Tarkowski.
The Telegraph claim that Newcastle want to make Tarkowski one of the first signings of the new era.
It should be noted that any new faces would surely have to be players wanted by the new manager and director of football.
They have yet to be named so any transfer targets are likely not 100 per cent concrete.

That said, a swoop for Tarkowski makes a lot of sense on paper.
The England international is out of contract at the end of the season and reportedly has a gentleman’s agreement in place to leave Turf Moor in January if a suitable offer comes in.
Newcastle should not find it too hard to match it with their new-found wealth.
Tarkowski is an experienced Premier League defender and should be able to slot straight in.
Reaction
With all the talk of new money and big names, this is actually a realistic, pragmatic link.
That was certainly the gist of the reaction from Newcastle fans when they read the report…
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