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.
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.