The Magpies were on the verge of securing a deal for the Frenchman over the summer, but were unable to finalise the move before a breakdown in negotiations.
However, the Toon are still thought to be watching Gomis ahead of the winter transfer window.
A fresh offer has been mooted, with Alan Pardew believed to be keen to add to his squad after enduring a frustrating period prior to the last deadline.
But, Lazio are now interested in the 28-year-old.
The Serie A giants are believed to be keen on the powerful front-man and are rumoured to be ready to press ahead with a move at the turn of the year.
The Italians may sell Hernanes – who has been linked with Tottenham and Arsenal – which may free up funds for a move for Gomis, who could replace veteran hit-man, Miroslav Klose.
Swansea and Cardiff have also been linked with the striker.
Lyon confessed over the summer that Gomis could be sold amid financial concerns, but the player himself elected to stay.
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