Newcastle United have been linked with a January move for Heerenveen striker Alfred Finnbogason.
The 24-year-old, who joined the Eredivisie outfit from Lokeren last summer, blasted 28 goals in 33 games last season and has already notched six in four at the start of the new campaign.
According to The Journal, the Magpies are planning to launch a €5m (£4.2m) bid when the transfer market reopens in the winter, and the Dutch side's poor financial situation could force them into doing business.
Celtic and Cardiff City both failed with bids to land the Icelandic international this summer.
