The Daily Mail says Newcastle have had a £13.5million bid accepted for Lewis.
The 22-year old saw a move to Liverpool fall through earlier this summer and had interest from Crystal Palace and Leicester but is now expected to sign for Steve Bruce at Newcastle in a deal that will rise with add-ons.
Newcastle have put a deal in place for Brazilian Rogerio at Sassuolo but Bruce has been looking to add a stronger British contingent to his squad.
A fee of £12.5m was touted for the highly-rated left back, but Bruce has now changed tack in a bid to freshen up his squad before the new Premier League campaign.
It is now firmly in Lewis' hands whether he becomes Newcastle's first signing for a fee in the current window