Athletic Bilbao will test the resolve of Newcastle United today for Mikel Merino.

Armed with the €65m cash raised from Aymeric Laporte's sale to Manchester City, Bilbao intend to throw a large chunk of that at Newcastle for Merino.

The midfielder has shone at times this season under Toon manager Rafa Benitez, who has no interest in losing the Spaniard today.

However, Bilbao believe Newcastle can be tempted into selling Merino with the right offer.

The former Osasuna prospect joined Newcastle last year from Borussia Dortmund.