Newcastle United see Wigan Athletic midfielder James McCarthy as a replacement for Yohan Cabaye.
The Mirror says Toon boss Alan Pardew is counting on funds from Cabaye's looming sale to finance a move for replacement McCarthy.
Wigan chairman Dave Whelan has told McCarthy that he won't stand in his way of a Premier League move - if the price is right.
And Latics manager Owen Coyle warned the top flight clubs circling McCarthy: "They had better be respectful to Wigan Athletic. We don't have to sell anybody and that would be reflected if anybody did come looking."
