Newcastle United will reportedly have to break their transfer record if they wish to bring Villarreal forward Cedric Bakambu to the club ahead of the 2017-18 Premier League campaign.
West Ham United have also been strongly linked with a move for the 26-year-old, and it is understood that the Hammers have already seen an offer in excess of £20m rejected by the Yellow Submarine.
According to The Mirror, Newcastle are desperate to sign the Congo forward, but the Magpies will have to surpass the £16m fee that they paid Real Madrid for Michael Owen in 2005.
Bakambu, who joined Villarreal from Bursaspor in the summer of 2015, scored 22 goals in 50 appearances during the 2015-16 campaign, before registering 12 times in 31 appearances last season.
Newcastle have brought in Christian Atsu from Chelsea since the end of last season, while the Magpies are believed to be closing in on a deal for Eibar centre-back Florian Lejeune.
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