NEWCASTLE UNITED will table an £18m take-it-or-leave-it offer for Saido Berahino after West Brom boss Tony Pulis admitted he was powerless to prevent the striker leaving the Hawthorns.

The Magpies remain determined to sign both Berahino and Andros Townsend before the transfer window closes on February 1 – as revealed in Monday’s Northern Echo - and continue to mount a two-pronged attack despite having already shelled out more than £16m to recruit to Jonjo Shelvey and Henri Saivet this month.

Newcastle’s recruitment team, headed by managing director Lee Charnley, have already discussed Berahino’s position with West Brom chairman Jeremy Peace, and are set to firm up their interest within the next 24 hours.

Mike Ashley has given the green light for Newcastle to break their existing transfer record in order to land Berahino, a 22-year-old forward who has been close to the top of the club’s wanted list for more than a year.

Charnley is expected to confirm a willingness to pay up to £18m to sign the striker, although his approach will come with a warning that the Magpies are not prepared to enter into a protracted bidding war.

Berahino was not involved in West Brom’s FA Cup replay victory over Bristol City on Tuesday night, and while Pulis claims his absence was due to illness, the Baggies boss concedes that a decision over the future of his club’s leading asset has been taken out of his hands.

“The chairman will decide whether Saido goes or stays,” said Pulis. “The chairman will make decisions, financially. As much as it’s the player, it’s the financial deal, and like I say, we’ll leave it with Jeremy to sort it.”

Newcastle have grown increasingly confident about securing Berahino’s signature over the course of the last week.

In part, their optimism stems from an acceptance that the forward’s position at the Hawthorns has become all but untenable. Berahino, an England Under-21 international who has also been involved with Roy Hodgson’s senior squad, has not started a Premier League game since the end of October, and Pulis admits the ongoing uncertainty over his future is having a negative effect on the rest of the squad.

Newcastle have also been buoyed by the lack of competition for Berahino’s services, with anticipated offers from around the Premier League having so far failed to materialise.

Chelsea were linked with a possible move at the start of the week, but sources in London claim the reigning champions’ interest was always extremely tentative and expect the imminent arrival of Alexandre Pato on a three-year deal to kill off any prospect of Berahino moving to Stamford Bridge.

Similarly, while Tottenham made a number of attempts to sign Berahino in the summer, their attention has now switched to Atletico Madrid forward Jackson Martinez.

Mauricio Pochettino has urged his board to pursue Martinez as vigorously as possible, and appeared to distance himself from a new Berahino pursuit yesterday when he spoke of the importance of a potential signing’s character as well as their ability on the field.

“It’s our responsibility to sign not just the right players, but the right people,” said Pochettino. “Talent is at the same level as character and personality.

“We want to find good players, but also good people. People who share our philosophy, behave well, show respect to the club and their team-mates and supporters. Respect the badge – this is very important for success.”

Newcastle officials continue to speak to their Spurs counterparts over Townsend, with a deal for the England international still expected to go through before the end of the month.

Provided they sign Townsend, Newcastle will be willing to allow Florian Thauvin to re-join Marseille until the end of the campaign, but having become frustrated at the Magpies’ unwillingness to reach an agreement until they have made a signing of their own, the Ligue 1 club have begun to look elsewhere.

Reports in France claim Marseille have been offered Chelsea youngster Bernard Traore on a loan deal for the second half of the season, a move that would remove any prospect of Thauvin returning to the Stade Velodrome.

Meanwhile, Siem de Jong has confirmed he is still to return to training following the eye injury that briefly threatened to rob him of his sight.

De Jong continues to recover from the incident at the end of last week, and will visit an eye specialist tomorrow in order to discover whether he is ready to return to action.

“Still not allowed to train,” tweeted de Jong. “I have another hospital check (on) Friday to see if the scratch and the blood in the eyeball are healing okay.”