#3. Dele Alli - Tottenham

Newcastle United have been inquiring about Dele Alli's availability ever since the transfer window opened.
Alli has been with Tottenham Hotspur since 2015 after signing from MK Dons. Once branded 'the next big thing', Alli's career has seen a downturn over the past few years. Alli had an extremely strong start to his Spurs career but his momentum has seemingly fizzled out of late.
Alli is undoubtedly an extremely talented midfielder. He displays excellent skill and technical ability and has even been described as "one of the best midfielders in England" by ex-Manchester United manager Sir Alex Ferguson.
Alli's career with Spurs has seemingly reached a standstill. He has found it difficult to compete for game time, making 18 appearances in all competitions this season. It looks like he could benefit from a move to a different club, where he can revive his career.
Still only 25, Alli certainly has many years ahead of him. Newcastle United have shown great interest, but an official bid is yet to come in for the Englishman.
#2. Jesse Lingard - Manchester United

Jesse Lingard has emerged as a serious option for Newcastle United.
The Magpies are looking to add a dynamic midfielder among their ranks and Lingard certainly fits the bill. Lingard has found himself struggling for minutes at Manchester United, making just 14 appearances in all competitions this season. He is looking for a new challenge where he can get regular game time.
The Red Devils currently have a plethora of attacking options and Lingard finds himself towards the bottom of the list.
He was extremely impressive on loan at West Ham last season as he scored nine goals and assisted five in 16 appearances. Most fans expected him to return to United and feature more regularly, but that has not been the case thus far.
Manchester United have been extremely rigid in their negotiations with Newcastle. They have asked for a package costing upwards of £15 million for the Englishman's services for the remainder of the season.
With just four days left in the window, it comes down to whether Newcastle are willing to spend the money that the Red Devils are asking for.
#1. Bruno Guimaraes - Lyon

Bruno Guimaraes has emerged as Newcastle's primary target in this winter's transfer window.
The Brazilian has been in high demand ever since the window opened. The Magpies reportedly have made the most progress towards acquiring his services. Guimaraes currently plays for Lyon and is rated as one of the most promising midfielders in Europe.
Several clubs like Arsenal and Newcastle have inquired about the 24-year-old in the past. A deal was reportedly close to completion, but reports indicate that there is still more to be done before Lyon can put pen to paper.
The fee for the player is reportedly around €40 million, with only the payment terms yet to be finalized.
The deal seems increasingly likely by the day, with only a few minor details left undecided at this point.