Whilst much of the focus is on who could leave Newcastle United this summer, the Magpies will no doubt be in the mood to spend big if those sales take place.

Having already waved goodbye to Anthony Gordon to Barcelona for around £69m, the Tyneside club are now demanding £100m to sell Sandro Tonali after Tottenham Hotspur's £75m offer, and have been forced to turn down Arsenal's advances for Bruno Guimaraes.

At least one other sale should provide Eddie Howe with one of his biggest budgets since taking the job at St James' Park. As Newcastle have found out more than most in the last 12 months, however, money does not equal intelligent investment.

A year on from spending big on Nick Woltemade, Anthony Elanga and Yoane Wissa, the Magpies simply have to do better. They cannot afford another summer of disappointing signings, especially if more big names seal major exits.

With that said, St James' Park chiefs are already wasting no time before identifying a number of impressive targets, with Kees Smit among those.

The AZ Alkmaar midfielder would instantly replace Tonali and solve Newcastle's midfield problems for years to come at just 20 years old, but he may not be the first name through the door.

Newcastle launch talks to sign big-money striker

As reported by TuttoJuve in Italy, Newcastle are now in decisive talks to sign Dušan Vlahović, who is set to become a free agent when his Juventus contract expires at the end of June.

The Serbian striker is now open to a Premier League switch, with the Magpies alone in the race to secure his signature. As attacking solutions go, Vlahovic certainly has the calibre to solve Newcastle's problems.

He's scored 136 career goals for club and country and is still just 26 years old. Whilst he'll be the first to admit that his Juventus move did not go to plan, not many can doubt his ability in front of goal.

136-goal Vlahovic would be Newcastle's biggest earner

On paper, a deal to sign Vlahovic may seem like a bargain deal this summer. After all, he'd be arriving as a free agent, which saves any potential suitor from paying out a transfer fee. But if he refuses to drop down from his Juventus salary, then that number will more than make up for the lack of transfer fee.

During his time in Turin, the 26-year-old has been earning a stunning €22m-a-year (£19m), which could make him Newcastle's top earner by quite some distance.

Why Newcastle should go all out for Vlahovic

That hefty salary may still be one worth paying as far as the Magpies are concerned. They need a reliable goalscorer at the peak of his powers and Vlahovic is exactly that.

Serie A legend Luca Toni even went as far as to claim that the Serb will be "one of the best strikers in the world" if he reaches his potential and that could arrive at Newcastle.

Following a year of disappointing signings, the forward would finally put an end to Newcastle's attacking misery if they manage to get their deal over the line.

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