NEWCASTLE UNITED are hoping to complete their January spending by securing an audacious double-deal for Tottenham winger Andros Townsend and West Brom forward Saido Berahino.

However, with both players rated at £14m or over, the Magpies’ recruitment team accept there will have to be some difficult negotiating before either can join Jonjo Shelvey and Henri Saivet on the list of January signings at St James’ Park.

With managing director Lee Charnley determined to stick the policy of only targeting players who have been extensively scouted in the last 12 months, Townsend and Berahino are the leading targets for the final two weeks of the transfer window.

Newcastle officials were surprised by the swiftness of Charlie Austin’s weekend move to Southampton – the striker completed a £4m switch from QPR on Saturday morning – but while they were led to believe Austin would not be leaving Loftus Road this month, they would have been reluctant to make a move anyway given their long-standing concerns over his injury record.

There is an acceptance that further attacking reinforcements are required despite Newcastle moving out of the Premier League relegation zone courtesy of Saturday’s 2-1 win over West Ham though, and discussions have taken place with the Tottenham hierarchy over the future of Townsend.

Townsend has not been involved with Spurs’ first team since October 22, and having concluded there is no way back for the England international, Mauricio Pochettino is keen to move him on permanently this month.

However, Spurs chairman Daniel Levy is renowned for driving a hard bargain, and Newcastle’s initial approach was met with a firm assertion that Townsend would not be leaving White Hart Lane for anything less than £14m.

Newcastle’s recruitment team regard that as too high a fee for someone who is completely out of favour, and tabled a proposal that would have seen them pay around £10m instead. That was rejected, but the Magpies are confident there will be an increased willingness to discuss a compromise as the transfer deadline approaches.

There is the added complication of potential competition from West Brom, Watford and Aston Villa, but sources in London claim Townsend regards a move to Newcastle as the most appealing of the options likely to be available to him.

With his place in Roy Hodgson’s England squad for this summer’s European Championships hanging in the balance, Townsend is determined to leave Spurs this month, and the Newcastle board are hoping the winger’s unhappiness with his current situation will play into their hands as discussions develop.

Townsend’s arrival would almost certainly result in Florian Thauvin rejoining Marseille for the second half of the season. Thauvin’s absence from Saturday’s squad was attributed to a “minor ankle injury” by Steve McClaren, but with the winger having failed to settle since his £12m summer move from Ligue 1, there is an acceptance that he might have to rebuild his confidence elsewhere. Given he has already played for two clubs this season, however, he can only play for either Newcastle or Marseille in the remainder of the campaign.

As well as pursuing Townsend, the Newcastle hierarchy are also readying a major push aimed at prising Berahino from West Brom.

Berahino was a second-half substitute as the Baggies suffered a 3-0 defeat at Southampton on Saturday, and having held on to the forward in the summer despite strong interest from Spurs, West Brom boss Tony Pulis appears to have concluded that it would be better for everyone if the 22-year-old moved on this month.

The Northern Echo: WATFORD, ENGLAND - AUGUST 15: Saido Berahino of West Bromwich Albion and Etienne Capoue of Watford compete for the ball during the Barclays Premier League match between Watford and West Bromwich Albion at Vicarage Road on August 15, 2015 in Watford, Unite

“With Saido, it has been disruptive from the first game of the season,” said Pulis. “He was undoubtedly our best player last year, and one of the main reasons the club stayed up, and to not have him in that form has been a massive miss.

“We don’t know what is going to happen yet. If a club comes in and actually buys Saido we will be in a position to talk about it. Nobody has done that yet. He is a West Brom player, but every player is for sale if the price is right and the club deem it to be right.”

Tottenham are likely to rekindle their interest, and Leicester City have also been linked with a potential move for the versatile striker, but Newcastle are confident of being able to put together a package that will appeal.

The Northern Echo:

The Magpies’ transfer fund should be swelled by Cheick Tiote’s departure in the next couple of days, with the midfielder set to complete an £8m move to Chinese side Shanghai Shenhua.

Tiote is unlikely to be the last player departing this month, with Yoan Gouffran, Emmanuel Riviere and Gabriel Obertan all available if a deal can be agreed.