Besiktas ready to play hard ball on Newcastle target Tosun

The Magpies have been linked with a January move for the Turkish international frontman, along with the likes of Wolfsburg, Tottenham Hotspur and Crystal Palace.

It has even been suggested in recent days by Turkish outlet Aksam News that United are readying a €17.5million winter bid.

But owner Orman has hinted that kind of cash may not be enough to tempt him to sell.

“There’s no figure for him,” Orman said of Tosun to outlet NTV Spor.

“These players are like my children – I have an interest in their careers. They aren’t machines.

“(Kylian) Mbappe went to Paris Saint-Germain for €180m, (Naby) Keita for €70 or €80m, so placing a higher value than €20m on Tosun is not crazy.

“If Mbappe had played for Besiktas, would PSG have paid that amount? We need to raise the brand value of Turkish football.”

The 26-year-old was first linked to United in the dying embers of the summer window this year, but Rafa Benitez found funds hard to come by.

What seems certain is that Benitez will look to strengthen his forward line this winter, with doubts over the long-term future of Aleksandar Mitrovic, and question marks surrounding the Premier League capability of both Dwight Gayle and Joselu, whose form has dropped off a cliff of late.

The manager has already drawn up a January hitlist, although, as yet, he does not know how much of a budget he will be afforded.

Much of that hinges on whether a potential takeover can be agreed, with Amanda Staveley and PCP Partners deep in the process of due diligence at United.

Benitez has drafted a list of players he will target if funds are tight, and a totally separate list should money be made readily available.

The Spaniard is believed to be targeting at least three new faces in the winter window, although he accepts trading conditions can be tough.

A striker, a left-back and No 10 competition for Ayoze Perez top the list of priorities.