RAFAEL BENITEZ is resigned to missing out on one of his leading January transfer targets because of the ongoing uncertainty surrounding the future ownership of Newcastle United.

The Magpies have learned that Everton expect to conclude a £27m deal for Besiktas striker Cenk Tosun over the next 24 hours and he is a player Benitez has tracked for months.

That development has led to the Newcastle boss considering the alternatives he has on his list, including Watford’s long serving Troy Deeney.

But even a deal for Deeney is complicated by what happens behind-the-scenes with the ongoing takeover talks at St James’ Park.

Neither £10m-rated Deeney, at the age of 29, nor 26-year-old Tosun, at a cost of £27m, would fall in line with how Mike Ashley likes to do business. The sportswear tycoon prefers young players who have the potential to hold a profit-making resale value.

Benitez has hoped there would be money made available to him this month to invest in his squad, but talks with Amanda Staveley’s PCP Capital Partners have continued to drag on.

Staveley’s offer, believed to have been around the £250m mark without, remains well shy of what Ashley wants and, although discussions have continued, the length of time those have taken is not ideal for Benitez.

The Spaniard led Newcastle to a much-needed 1-0 victory at Stoke on New Year’s Day when they put some daylight between themselves and the relegation zone.

However, the two point gap can easily disappear again which was shown during Newcastle’s recent slump when they lost eight of their nine winless matches. That is why Benitez is guarding against complacency and is desperate to bolster his squad this month.

But he will not be landing Tosun. Everton and Besiktas officials met in London on Wednesday to finalise the £27m deal.

Besiktas president Fikret Orman said: “Our interests and the player’s interests are important. Cenk wants to join Everton. We want to do our part and we are working on a replacement.

“The era of buy, buy, buy is over. This is the era of buy, add value and sell. A final deal has not been reached yet but we have an agreement in price. The end is near. The transfer will be wrapped up by the weekend.”

Newcastle have watched Tosun repeatedly and were first linked with him last summer. His move to Everton means a change of direction and that is where Deeney comes in.

Benitez is desperate to add a powerful striker to his ranks capable of finding the net in the Premier League and the Watford man is one of those under serious consideration.

There is a belief around the country that Deeney can be bought this month after he has failed to hold down his place at Vicarage Road under Marcos Silva.

Since moving to Watford from Walsall for £250,000 in 2010 he has helped them to promotion to the top-flight and has scored at least ten in each of his last six seasons; this year he only has two converted penalties to cherish.

Deeney is available again after serving a four-match ban for a red card he picked up against Huddersfield on December 16.

Newcastle could try to raise their own spending money by moving on some players already on Tyneside. Matt Ritchie is interesting Burnley who are ready to test the water with a player bought for £12m from Bournemouth 20 months ago.

He has not hit the heights in terms of performance that he did in the Championship but Sean Dyche is looking at ways of improving his options on the flanks.

Such a fee would help Benitez tinker with his own squad regardless of takeover talks, although he is reluctant to offload important players.

He has been encouraged to make a fresh move for Benfica midfielder Andrea Samaris. The Greek midfielder is wanted by a number of Premier League clubs and is rated in the £9m bracket. He was the subject of interest from Newcastle in the summer, and Benfica have suggested he could leave this month.