Newcastle United have confirmed that sporting director Dan Ashworth "has commenced a period of gardening leave" amid reported interest from Manchester United.
Ashworth has allegedly been identified as Sir Jim Ratcliffe's primary target to fill the sporting director role at Old Trafford.
Ratcliffe has begun the process of making significant changes at boardroom level at Man United after his 25% purchase of the club was approved by both the Premier League and the Football Association earlier this month.
After seven years working for the FA, Ashworth spent just under two years as a technical director at Brighton & Hove Albion before joining Newcastle in February 2022 to become their sporting director.
The 52-year-old, widely regarded as one of the best football directors in the game, arrived at St James' Park a few months after the club's Saudi-backed takeover was completed, and he has played a significant role in the club's recruitment decisions in recent transfer windows.
However, reports emerged last week that Man United are planning to make a formal approach for Ashworth, who is keen to make the move to Old Trafford.
Ashworth is said to have a long-standing relationship with INEOS head of sport Sir Dave Brailsford, who is working closely with CEO Ratcliffe at Man United, following his previous role at the FA.
It is understood that Man United are yet to make contact with Newcastle over a move for Ashworth, but the Magpies have now confirmed reports that their sporting director will depart the club after being placed on gardening leave.
A statement from Newcastle CEO Darren Eales read: "We are naturally disappointed that Dan has chosen to leave, however our exciting journey doesn't stop and the process to recruit a new sporting director will begin immediately.
"We thank Dan for his efforts at Newcastle United and we wish him and his family well for the future."
Recent reports claim that Man United would be required to fork out a compensation fee worth around £20m if they wish to lure Ashworth to Old Trafford.
It is understood that Ashworth cannot work for a direct rival until the summer of 2026 and will remain out of work unless a club expresses their willingness to pay the reported £20m compensation fee.
However, Man United are said to be determined that they will not be held to ransom and have little intention to fork out Newcastle's desired asking price.
While Newcastle currently sit eighth in the Premier League table, Man United are placed two positions and seven points further ahead in sixth spot after 25 matches.