The striker is in a red -hot question this summer, according to reports Benjamin Sesko wants to become a member of Manchester United.
The Red Devils are locked up in a transfer battle for the RB Leipzig striker.
Reports in Germany suggested yesterday that United had matched the £ 74 million of Toon.
The offer would be worth £ 65 million plus £ 9 million in add-ons.
According to transfer expert Fabrizio Romano, United believes that Sesko wants to come to them alone.
The Red Devils remain in negotiations with RB Leipzig with regard to transfer costs.
But club bosses think that they have now gone at Newcastle in the race to sign Sesko.
A Swoop for the Slovenian would take United's summer spending on a new front three to more than £ 200 million.
The side of Ruben Amorim signed Matheus Cunha van Wolves in a £ 62.5 million deal in June.
Red Devils -bosses sealed a 71 million swoop for Bryan Mbeumo from Brentford last month.
Newcastle has since been desperate to recruit a striker in the midst of speculation around the future of Alexander Isak.
The Swede, 25, told Toon Chiefs last month that he wants to leave St James' Park.
Liverpool had returned a £ 110 million bid for Isak and was able to return to the window for the attacker later.
Newcastle is already light in front and has released Callum Wilson at the end of last season.
Sesko only trained yesterday while he is approaching an RB Leipzig output.
The bosses from the German side are happy that Newcastle and Man Utd wage a bid war, but do not want the situation to live through, because they recognize that they need time to replace their attacker.