NEWCASTLE UNITED are set to target Manchester United duo Jesse Lingard and Eric Bailly when the transfer window reopens in January.

The Magpies' new owners are set to conduct a wide-ranging review into activities at St James' Park in the next few weeks, before finalising their plans in a wide range of areas, including transfer activities.

The new board, led by North Yorkshire financier Amanda Staveley and recently-appointed chairman Yasir Al-Rumayyan, will be keen to improve the squad when the transfer window reopens at the turn of the year, but while Newcastle became the richest club in the world when this week's takeover was completed, there is a desire to move incrementally rather than attempt to change everything overnight.

There will be signings in January though, with the club able to spend up to £190m and still remain within Financial Fair Play limits, and early attention has been focused on Old Trafford.

Lingard turned down the opportunity to join Newcastle on loan in January, opting instead to move to West Ham.

The England international made a big impact at the London Stadium, but has found his game time limited since returning to Old Trafford in the close season.

He could well be tempted by a new start on Tyneside, particularly with his England place at next season's World Cup likely to be dependent on regular game time on the club stage.

Bailly has found his own game time affected by the summer arrival of Raphael Varane, with the Frenchman partnering Harry Maguire in Manchester United's first-choice line-up.

Newcastle are understood to be considering a January move, with central-defence likely to be a key area of focus as Newcastle's new backroom set-up attempt to improve the squad they inherited following the end of the Mike Ashley era.

Burnley's James Tarkowski, who is due to become a free agent at the end of the current campaign, has also been touted as a possible January target.