Newcastle United are said to have rejected bids for both Kieran Trippier and Callum Wilson.
The Magpies are not keen to lose any first team players during the January transfer window.
However, Lee Ryder from Chronicle Live states that a Bayern Munich bid for Trippier could succeed if it rises.
Atletico Madrid are the club in for Wilson, but are only offering a loan deal at present.
Newcastle would not want to lose either player, but would prefer a straight sale to a loan.
The club do have FFP issues that are preventing them from making big money signings this winter.