After strengthening the backline with the signings of goalkeeper Nick Pope and defenders Matt Targett and Sven Botman, focus has now turned to the attacking areas.
Eddie Howe is keen to recruit a wide forward and a striker, with a number of players under consideration.
For the wide position, Bayer Leverkusen’s Moussa Diaby features high on the Magpies’ list, however his £50million+ price tag makes a deal unlikely at this stage, unless the fee comes down.
And according to the Telegraph, United have now approached Everton over a potential move for 21-year-old Gordon.
The news comes as a surprise in many ways.
Gordon is a boyhood Toffees fan and returns to pre-season on the back of his breakthrough campaign at Goodison Park - scoring four goals in 35 appearances.
Although there are question marks around Everton’s financial situation, it will also be debated whether or not the Merseyside club want to lose Gordon.
Frank Lampard’s side have already offloaded a key player in Richarlison after he joined Tottenham Hotspur in a deal worth £60million last week.
Gordon isn’t the first Everton player to be linked with Newcastle this summer either.
Eddie Howe’s side are keen on Dominic Calvert-Lewin but have been priced out of a move.