Newcastle United have made a third bid to sign Marc Guehi from Crystal Palace, believed to be in the region of £60m, sources have told BBC Sport.
The bid is believed to be structured with £55m up front and the possibility of £5m in add-ons.
However, Palace value England defender Guehi at close to £70m, with the 24-year-old one of the standout performers at Euro 2024.
The second Newcastle bid was reportedly just under £50m, external.
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Guehi has just under two years left on his contract with the Eagles, who will be keen to ensure one of their biggest assets does not run his contract down and leave on a free transfer.
The centre-back has been monitored by a number of top clubs since signing in 2021 from Chelsea and he has made 111 appearances for Palace.
Eagles open to Zaha return on loan
The Eagles are also open to the possibility of bringing former talisman Wilfried Zaha back to the club on loan.
The 31-year-old left at the end of the 2022-23 season and joined Galatasaray to fulfil his dream of playing in the Champions League.
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Zaha scored 10 goals in 42 appearances for the Turkish side last season, including a strike in the 3-2 win over Manchester United in the Champions League group stage.
The Ivory Coast international made 458 appearances for the Eagles over two stints, scoring 90 goals, with 68 coming in the Premier League.
Palace are eyeing more attacking options after losing Frenchman Michael Olise to Bayern Munich in July.
They have already completed the signings of forwards Daichi Kamada and Ismaila Sarr, alongside defender Chadi Riad.
Fulham’s £20m Andersen offer rejected
Palace have also rejected a £20m offer from Fulham for centre-back Joachim Andersen.
It is understood no subsequent bid had been made and the club values the 28-year-old Denmark international at closer to £40m.
Andersen spent the 2020-21 season on loan at Craven Cottage from Lyon before joining Palace in a permanent deal.
Fulham also had a bid rejected for Aston Villa’s Brazilian defender Diego Carlos, 31, last week as they look to strengthen their backline for the new season.
