The Netherlands U21 international was instrumental in Lille’s title-winning campaign last term, with the club upsetting the odds by pipping Paris Saint-Germain to the title.
Eddie Howe has been given significant funds to invest in the side next month and the former Bournemouth boss is desperate to bring new faces into the club in order to avoid relegation.
The biggest priority is Newcastle’s defence, with the Magpies shipping 30 goals in just 15 games so far this term.
Lille are understandably desperate to hold onto Botman but the club are in financial disarray and the Athletic claim they will reluctantly listen to offers of around £40m next month.
Newcastle would have no problem meeting that asking price given their new-found riches but they may struggle to convince the Dutchman to move to the north-east given their struggles this term.
Botman would likely become the Magpies’ top earner but the Dutchman’s representatives could look to insert a relegation clause should the club be relegated to the Championship.
Howe and his team must therefore decide whether such levels of investment are worth it but head of recruitment Steve Nickson is said to be pushing for the deal.
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