Newcastle United are reportedly interested in signing Watford captain Troy Deeney during the January transfer window.
The Magpies were believed to be interested in Besiktas forward Cenk Tosun, but the Turkish international is expected to complete a £27m move to Everton over the next 24 hours.
According to the Northern Echo, Newcastle have now switched their attention to Deeney as head coach Rafael Benitez looks to add more firepower in the final third of the field.
Deeney, who has recently returned from a four-game suspension, has scored twice in 13 Premier League appearances for Watford during the 2017-18 campaign.
Benitez is reportedly still unclear what funds he will have to spend this month as the uncertainty surrounding the ownership of Newcastle continues.