Newcastle United are reportedly still hopeful that they can prise Marc Guehi away from Crystal Palace this summer, despite having a third bid rejected for the defender.
The Magpies have made five signings so far this summer and have now identified Guehi as their primary target heading into the final few weeks of the transfer window.
Eddie Howe is keen to bolster his options in the centre-back department as his Newcastle side will begin the new campaign without injured duo Sven Botman and Jamaal Lascelles.
Newcastle have already seen two bids for Guehi turned down by Palace, including their second offer worth in the region of £50m.
Sky Sports News claims that the Magpies have returned with a third bid worth £55m up front plus £5m add-ons, but it has once again been rejected by Palace.
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Newcastle not willing to concede defeat in Guehi pursuit
With the Eagles holding out for a fee of at least £65m, talks are said to be continuing between both clubs, while Newcastle are also looking at alternatives should the deal not happen.
Earlier this week, Palace chairman Steve Parish responded to speculation about Guehi's future and stated that if Newcastle want to sign "a superstar player" they "need to pay superstar money".
"It's not near the point where we have to make a decision. We love having him and would love to keep him. If someone else wants to have him they need to make it really difficult for us. He's a generational talent," Parish added during an interview with Sky Sports News.
However, Newcastle are said to be undeterred by Parish's comments and they remain hopeful of luring Guehi to St James' Park before the transfer window slams shut on August 30.
It is understood that a key factor in negotiations between Palace and Newcastle is Guehi's remaining contract length; the England international is 18 months away from discussing pre-contracts with clubs abroad and two years away from leaving Selhurst Park on a free transfer.
Guehi has insisted that he is happy at Palace and has revealed that he is "so relaxed and chilled" amidst speculation surrounding his future.
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Guehi "relaxed and chilled" about Palace future
The 23-year-old, not speaking directly about Newcastle or a potential transfer, told BBC Sport: "If I had a magic wand to sort everything out in an instant I would, but I don't. You can't control any exterior noise. I just focus on my football and giving my best.
"I want to play as long as possible. If I could play to 40, great. I have stopped trying to figure out where I end up [in my career] because you can get too wrapped up in those things.
"I've had a few goals that didn't go quite right, saying at this age I should be here. That's a bit too presumptuous. Everyone has their own journey."
Responding to Parish's "superstar" comments, Guehi added: "It's humbling for someone as big as the chairman to say something like that, it's really nice. I'm not sure I'm a superstar or generational talent but I'm really grateful for those words.
"I'm really grateful to the club. This club gave me the opportunity to play in the Premier League, something so many kids dream of. For them to stick by me and have the belief in me is amazing, giving me the platform to develop and express myself."
Guehi has spent the last three seasons at Palace, making a total of 111 appearances in all competitions since joining from Chelsea, and manager Oliver Glasner hopes that the Euro 2024 star will remain at the club this season.
