Newcastle United's new owners have links to reported transfer target James Tarkowski, according to The Athletic journalist Chris Waugh.

What's the latest news involving Tarkowski?

Newcastle are under new ownership after a £305million deal saw Mike Ashley's 14-year reign come to an end earlier this month.

The St James' Park outfit are now in the hands of the Public Investment Fund, while PCP Capital Partners and RB Sports & Media also boast stakes following the takeover.

Newcastle's change in ownership has resulted in speculation over a host of potential targets ahead of the January transfer window and Burnley central defender Tarkowski is expected to be among the new arrivals.

Tarkowski has entered the final 12 months of his £50,000-per-week Turf Moor contract having initially joined the Clarets from Brentford five years ago.

The 28-year-old, who has won two England caps during his time at Burnley, is closing in on 200 appearances for his current employers.

Former England goalkeeper Paul Robinson, who was team-mates with Tarkowski at Burnley, has claimed the Clarets have offered the central defender a new deal.

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What has Chris Waugh said about Tarkowski?

Waugh has claimed integral members of those working behind the scenes have links to Tarkowski, who is valued at £22.5million by Transfermarkt.

However, the journalist insists the club hierarchy, along with the management team, have not doubled down on who their January targets are yet.

Waugh told GIVEMESPORT: "There are certain people in and around Newcastle and within the new consortium who have links to Tarkowski and previously have seen a player like him.

Newcastle's new owners could spend £200m without breaching FFP! Hear how on The Football Terrace...

"I think that is one which makes sense in a lot of ways.

"But whether James Tarkowski will actually be one of the players Newcastle sign in January, I think it's just too early to tell."

Who else have Newcastle been linked with?

Manchester United quartet Anthony Martial, Jesse Lingard, Donny van de Beek and Eric Bailly are among the big names to have been rumoured as Newcastle targets since the takeover was rubber-stamped.

German newspaper Bild, via the Sun, have reported that Chelsea striker Timo Werner is on the Magpies' radar ahead of the transfer window reopening at the turn of the year.

According to Italian media outlet Il Bianconero, Newcastle are in pole position to sign Aaron Ramsey.

Sport, the Spanish publication, have suggested that Barcelona attacking midfielder Philippe Coutinho is also a potential St James' Park arrival as they look to build their squad under the new regime.

Read More - January Transfer Window 2022: When does it open, when does it close and which players are going to move?