Newcastle United will reportedly target Leicester City midfielder Youri Tielemans and Chelsea loanee Conor Gallagher next summer.
The Magpies are going through major charges after a Saudi-backed consortium completed its ownership takeover last week.
Steve Bruce is expected to be sacked and new director Amanda Staveley has said the club will be active in recruitment.
While it is still early days, the Daily Mail says Toon are looking to sing players in the same calibre as Tielemans and Gallagher.
Tielemans has attracted attention from clubs across Europe, including Manchester United and Liverpool,.
Gallagher has been a star for Crystal Palace this season, having spent last season on loan at West Bromwich Albion.