Newcastle United have placed a British transfer record price tag on Alexander Isak after receiving an approach for the forward from Chelsea.
Chelsea continue to assess centre-forward options as the Blues look to improve their forward line this summer and Isak is a name under discussion.
The West Londoners had hoped to coax Newcastle into a sale amid reports of a need for funds to comply with the Premier League’s Profit and Sustainability regulations (PSR) but the Magpies are adamant that Isak is not for sale.
The 24-year-old scored 21 league goals for Newcastle last season, becoming the first player since Alan Shearer in 2003-04 to score 20+ goals in a top-flight campaign for the club.
Newcastle want to tie Isak down to an improved long-term deal and remain confident of keeping the Swedish striker at St James’ Park.
The Northern Echo have claimed Newcastle would want a British record fee – eclipsing the £115m Chelsea spent to sign Moises Caicedo from Brighton last summer – to consider a sale, with the price tag potentially nearing the £198m world record.
Newcastle are confident Chelsea will not be able to match their valuation, given the Blues’ own PSR issues.
Isak, meanwhile, has shown no indication that he could look to engineer an exit this summer, insisting his focus is on success with Eddie Howe’s side.
“I don’t want to entertain these types of questions and rumours,” Isak said when asked on his future towards the end of last season.
“It’s not my position. I love playing, there’s no focus (on a possible move), I just want to do well for the team.”
Newcastle could look to offload players to meet PSR before the June 30 deadline for the financial year. Yankuba Minteh has been in talks with Everton, while there’s interest from clubs in the Saudi Pro League, MLS and England for Callum Wilson and Miguel Almiron.