Newcastle are battling AC Milan for Lille defender Sven Botman this month.
The Telegraph says the Ligue 1 club have rejected Toon's opening bid of around £30million for the highly-rated Holland Under-21 star.
Botman, 21, is a top target for Newcastle's Saudi Arabian owners as they look to overhaul their leaky defence in the January transfer window.
But if the Magpies go in with an improved offer, they are set to face stiff competition from Italian giants AC Milan.
The Rossoneri are desperate to land a replacement for the injured Simon Kjaer this month and are believed to be keen on a loan with an option to buy in the summer.
Lille face Chelsea next month in the Champions League last-16 and are reluctant to lose one of their best players midway through the season.
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