Newcastle United are reportedly considering moving on from their pursuit of Anthony Gordon, with Chelsea's Hakim Ziyech lined up as their alternative option.
Everton have set an asking price of £60m for Gordon, an amount that Chelsea had a bid rejected for in the summer.
Graham Potter's side have again been linked with the player this month, but Newcastle are understood to be leading the race for his signature.
However, The Telegraph reports that the Magpies have told Everton that they will not pay that amount and will move on to Ziyech if a deal cannot be reached.
The report also claims that Gordon is desperate to join Eddie Howe's side and personal terms will not be an issue, however with just a few days left in the transfer window, they may have to switch their attention to the Moroccan.
Those close to the deal are not worried, as there is always an element of brinksmanship involved in high-profile deals such as this one, according to the report.
The Everton forward has featured 16 times in the Premier League so far this season, scoring three goals. Ziyech, on the other hand, has featured 10 times, assisting one goal.