NEWCASTLE UNITED manager Rafa Benitez is ready to take the FA Cup more serious this afternoon, even if he has not been able to land any new recruits in time to appear in the fourth-round tie.

Lazio’s Jordan Lukaku was on Tyneside yesterday for a medical ahead of finishing this season on loan at St James’ Park but the deal broke down late last night it was confirmed.

Benitez is now looking for three additions again before the window closes on Thursday, with a new forward and winger priorities as well as someone to replace Lukaku.

Atlanta United’s Miguel Almiron is still very much in his sights if the two clubs can agree a fee and a compromise over wage demands reached too.

A club statement read last night: "Newcastle can confirm that Jordan Lukaku will not be joining the club. The Belgian defender was on Tyneside on Friday after being given permission to travel by his current club, SS Lazio.

"It has now been decided that a loan deal will not be pursued and the player will return to Rome. We wish Jordan all the best for the future."

Benitez, who refused to talk about possible targets earlier in the day, has no new faces for the FA Cup against Watford.

Newcastle are looking to reach the fifth round for the first time in the Mike Ashley era and there is an interesting twist to the history books when they have faced the Hornets in the FA Cup.

On the four occasions they have met in the FA Cup, when Newcastle have beaten them they have gone on to win the competition in 1924 (third round) and 1932 (quarter-final).

And on the two occasions Watford have progressed at Newcastle's expense, in 1989 (third round) and 2016 (third round), Newcastle have been relegated.  

Benitez had to see his team negotiate a replay after a weakened team failed to overcome Blackburn in the last round, so he admits he will be looking at things differently to face top-flight opposition today.

He said: “The FA Cup for us is the next game and we will try to manage. Callum Roberts and Jamie Sterry will not be in the squad. Why? Because it’s a Premier League team, you have more players and you have to try to manage with a stronger team if you can. 

“Players that are playing every game, they have an advantage of match fitness. But if you play all of them, what happens against Manchester City on Tuesday? I have to find the balance. 

“At the same time I want to give players who aren’t playing the opportunity to say I want to fight for my position. This balance, will try to do that and go through and see what happens, but not too many young players.

“The way we are approaching games, you can see the team is fighting. The approach against Cardiff was good. But because we beat Blackburn and scored four goals, maybe this was in the head of some players. To win games is always positive. They want to win games, it gives the feelgood factor.”

After last week’s victory over Cardiff City, Benitez had a brief meeting with Mike Ashley and since then there does seem to have been greater moves on the transfer front. Ashley is thought to be looking to do what he can to help without over-spending after failing to sell the club before the end of this month.

Benitez said: “I am exactly the same. I don’t need to talk about what we were talking about because it was a private conversation. But more or less we are in the same situation. We have to wait. We are where we are so we will see."

As well as having Lukaku in his sights, there had been moves for numerous other players but nothing is particularly close. Almiron would, ideally, be the new forward he has on board before Thursday.

He said: "I will not talk about transfers. Any name or any player.

"I am getting a lot of names from Lee (Marshall) the director of communications but I will not talk about anyone. January is a difficult window. The top sides are in the Champions League or Europa League and it is difficult."

But he knows that he could also offload a number of players. He is reluctant to, though, until he has brought in new recruits. Jacob Murphy is wanted by West Brom, while Isaac Hayden’s request to leave remains on the table. 

Asked about Murphy's possible departure, Benitez added: "At the moment if we don't bring in anybody it will be difficult for anybody to leave. It is not the case with Jacob at the moment. He’s training well. They can’t sign him today.  If we don’t add more players then we have to manage with this group of players.”

Injuries to Jonjo Shelvey, Mo Diame and Ki Sung-yeung have hardly helped. Ki suffered a hamstring problem with South Korea.

Benitez said: “I’m not happy with that but it won’t change anything if I complain too much. He was injured there. Could they do better? Yes. But we have to manage the situation. We were unlucky with Ki. It’s worse because we have Jonjo and Diame injured at the same time.”

He would still like to offload Achraf Lazaar and Rolando Aarons. Benitez said: “We’re trying to find a solution where they can go on loan or whatever. I hope we can find somewhere.”