The Toon were told Gomis was not for sale for less than the £8.6million asking price but newly appointed head of transfers Joe Kinnear has returned with a £6.9million bid.
The French international has gone AWOL this summer and has refused to turn up to arranged meetings with the club as he looks to force through a sale.
Despite only having one year remaining on his contract, Lyon are playing hardball and refusing to buckle to Gomis or Newcastle.
Alan Pardew is yet to make a first team signing this summer and after a poor season last time out, he may have his work cut out to improve the squad ahead of the start of the season.
Queens Park Rangers striker Loic Remy is seen as the second choice option for the Geordies and if their bid for Gomis continues to fail, they may look at a loan move for the Championship striker.
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