Sandro Tonali is set to join Tottenham Hotspur in a £100 million deal after weeks of speculation.
Newcastle United are heading for another major sale, following the £125m departure of Alexander Isak last summer, with Tonali now expected to move to Spurs.
Reports suggest the club are increasingly aware they must improve their player trading model, and Tonali’s exit, along with Anthony Gordon’s earlier departure, reflects that shift.
However, Tonali’s exit is not purely financial.
The midfielder reportedly told Eddie Howe some time ago that he wanted a new challenge after three years at Newcastle. Despite this, he maintained a strong relationship with Howe, who supported him during his 10-month ban.

Sources also indicate that Tonali had become unsettled, which may have contributed to a dip in form last season.
His agent, Giuseppe Riso, had already been linked with exploring a move for him since February, making the transfer increasingly likely.
Newcastle, however, stood firm on their valuation and secured their asking price from Spurs, despite reported interest from Manchester City.
The club are now expected to focus on retaining key players such as Bruno Guimarães, with the belief that they cannot afford to lose multiple core midfielders in the same window.
Overall, Newcastle view the deal as strong business, securing a large fee while moving on a player who had become unsettled.
The club are said to appreciate Tonali’s contribution during his time at St James’ Park, particularly his professionalism following his suspension.