Il Corriere dello Sport says Juventus are seriously considering signing Tonali in January.
Newcastle are demanding €55 million to part with the midfielder, but Juventus must sell players to finance the deal.
It has long been reported that Juventus are willing to sell midfielder Nicolò Fagioli (23) to increase their transfer budget.
Juventus are also considering selling 19-year-old Kenan Yildiz.
The attacking player has been linked with Manchester United in recent times.
A sale of the Turkish international for 35 to 40 million euros would represent significant added value if he came over as Bosman from Bayern Munich.
Fagioli, in turn, is an academy product and a sale also means pure profit from the books.
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