Forestieri refused to travel with the Owls squad to face Norwich City on Saturday following a £6million bid from Derby County, but the Magpies are also reportedly targeting the 26-year-old.
He bagged 15 goals for the Yorkshire outfit last term and has already opened his account this season, netting against Aston villa on the Championship’s opening weekend.
And it’s claimed Rafa Benitez is also eyeing Huddersfield frontman Nahki Wells for a summer transfer, in a bid to bolster Newcastle’s current strike force.
The Burmuda international boasts 35 goals in 102 Championship appearances for The Terriers, including 17 strikes last season and a goal against the Magpies on Saturday.
The Yorkshire Post claim both Championship stars are likely to set Newcastle back within the region of £8million – although neither Huddersfield nor Sheffield Wednesday are under pressure to sell.