Newcastle are ready to spend big to convince Arsenal to part with Kieran Tierney.
While rating Dan Burn highly, Newcastle boss Eddie Howe is targeting Tierney as potential competition at left-back.
The Sun says Howe wants an upgrade with more attacking threat and Tierney tops the list.
The Scot, 25, is behind Oleksandr Zinchenko in the Gunners' pecking order and has battled with injury this season, restricting him to only a handful of appearances.
Tierney pals say a move to Newcastle is appearing more and more likely.
Arsenal will seek at least £30m to sell.