NEWCASTLE UNITED are not ready to switch to a ‘Plan B’ as they look to make an attacking breakthrough in the final week of the transfer window, and remain confident of engineering deals for Saido Berahino and Andros Townsend before next Monday’s deadline.

The need for an attacking reinforcement was once again highlighted as the Magpies slipped to their fifth defeat in the last seven matches at Watford.

Steve McClaren’s side carved out a succession of decent chances at Vicarage Road, but their only goal came from a defender, Jamaal Lascelles, and their subsequent 2-1 defeat means they remain rooted in the Premier League relegation zone with 15 games remaining.

They have spent the last seven days actively pursuing both Berahino and Townsend, and managing director Lee Charnley, who was at Saturday’s game and travelled back to the North-East with the rest of the playing and management squad, has conducted a number of discussions with the senior hierarchy at both West Brom and Tottenham.

Those talks have failed to result in a breakthrough, with Newcastle refusing to meet the valuation of either of their two leading targets.

However, with a week of the window remaining, they will not be switching their focus to alternative options until the last possible minute as their recruitment team remain convinced negotiating positions will change as Monday’s deadline draws near.

“We’ve struggled to score away from home,” conceded McClaren, who was typically reluctant to discuss transfer matters in the wake of Saturday’s latest setback. “But certainly the window's open, and there’s (seven) days to go.

“We go about our business quietly. We’ve done that – we’ve brought two in. Again we’ll be talking and talking, as every club will be in this window, to say: ‘What can we do to improve it?’”

With Alexandre Lacazette and Bas Dost out of Newcastle’s price league, Berahino has effectively topped the Magpies’ list of attacking targets from the moment the transfer window reopened at the start of the month.

The 22-year-old was a second-half substitute as West Brom ground out a goalless draw with Aston Villa at the weekend, but has not started a Premier League game since the 3-2 defeat to Leicester City on October 31.

Having constantly highlighted the disruption caused by the ongoing uncertainty over the England Under-21 international’s future, Baggies boss Tony Pulis is understood to be willing to move Berahino on this month.

However, West Brom chairman Jeremy Peace is determined to adopt a much more hard-line approach, having been infuriated by Tottenham’s failed attempts to sign Berahino in the summer.

Peace felt Spurs attempted to take advantage of his club in August, and is determined that if Berahino leaves this month, it will be on his terms. Hence, whenever a possible departure has been discussed with Newcastle representatives, a price of up to £30m has been quoted.

Mike Ashley is prepared to break Newcastle’s transfer record this month, and Charnley is understood to be willing to pay around £18m to capture Berahino.

The shortfall is therefore significant, but with Berahino clearly on the fringes of Pulis’ plans at the Hawthorns, the Newcastle hierarchy expect a renewed willingness to reach a compromise fee to emerge in the next few days.

Similarly, while Spurs chairman Daniel Levy is currently refusing to lower his £14m valuation of Townsend, there is an expectation on Tyneside that a more acceptable price can be agreed before the transfer window closes.

Townsend was not involved in Spurs’ weekend win at Crystal Palace, and has no future under Mauricio Pochettino if he remains at White Hart Lane.

Ideally, Newcastle would like to strike a deal for around £8m, and Townsend’s desire to move to St James’ Park is regarded as a key factor in their favour.

Chief scout Graham Carr has been compiling a list of possible alternatives, but at this stage, none are regarded as particularly attractive options.

A loan move for Chelsea’s Loic Remy has been mooted, but Ashley remains extremely reluctant to sanction loan deals that do not include a clause for a permanent transfer at the end of the arrangement. Remy’s age and wage demands mean Newcastle would be unwilling to sign him permanently.

Barcelona’s Sandro Ramirez, a Spain Under-21 international who is available on loan after rejecting the chance to join Real Betis, QPR’s Matt Phillips and Aston Villa’s Scott Sinclair are also potential options if a last-ditch change of plan is deemed necessary.