The France U21 international is a top target for Newcastle this summer, having already brought in Anthony Elanga from Nottingham Forest to the tune of £55m.
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The Toon have now offered £70m for Ekitike, but Eintracht Frankfurt have rejected the proposal, says the Daily Mail.
It's suggested SGE rate their young striker closer to £86m.
Ekitike only moved to Frankfurt a year ago from PSG for £14m and has a deal to 2029.
Newcastle's record deal stands at £63m, which was paid to Real Sociedad for Alexander Isak in 2022.