The Scottish Sun says Cosgrove, who bagged 23 goals last season before suffering a knee injury, is on the radar of United and being checked out by Newcastle scouts who have been ramping up their efforts north of the border.
Newcastle moved for Mark Gillespie in the summer to fill their third choice 'keeper vacancy and now the Sun says Cosgrove, 23, is another player being watched.
The report says that he would be seen as a target man in the Andy Carroll mould. The striker, who has been mainly used off the bench this season and is yet to score since returning to the club last year, is out of contract in the summer.
French side Guingamp made a £2million bid for Cosgrove in the close season before he rejected the bid.
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