The 19-year-old left-back is one of the best young defenders in Europe, and starred against Tottenham in the Europa League earlier this season. He was the goalscorer at White Hart Lane in the first-leg - a stunning volley right into the top corner.
Newcastle have excellent scouting links in France, and have been monitoring the French youth international's progress, while AC Milan are also thought to be interested.
Reports in Italy claim that AC Milan could be the first to make a move, possibly sanctioning a £7m bid to beat their rivals to the signing this summer.
Umtiti has featured at every France youth team level from under-17 up to under-20s, and he's made 19 league appearances for Lyon this season. He first broke into the Lyon first team in 2011.
Lyon sit second in Ligue 1, six points behind league leaders Paris St Germain.
The young left-back has been one of his side's most impressive performers this campaign, and his athletic style has won admirers around Europe.
Spurs currently deploy Benoit Assou-Ekotto at left-back, but the Cameroonian international has struggled with injury troubles this term, with Tottenham right-back Kyle Naughton deputising on occasion.
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