Newcastle’s hopes of signing Jesse Lingard from Manchester United this month are under threat.
Magpies boss Eddie Howe has targeted the 29-year-old as a squad addition for the second half of the season.
However, there has been no agreement between the two clubs and Newcastle are now preparing to walk away from the deal.
It is not completely out of the question that a deal can be brokered before Monday’s transfer deadline.
It is understood the whole package for Lingard would cost Newcastle in excess of £15m and includes an additional payment to Manchester United if they avoid relegation.