Newcastle United could look to make a fresh move for James Tarkowski, according to The Northern Echo, with the Magpies ready to walk away in their bid to sign Diego Carlos.
For some time, Carlos had looked set to become Newcastle’s third signing of the January transfer window. At one stage, it was reported that he had told Sevilla that he wanted to join the Magpies.

The Daily Express has suggested that Newcastle have already agreed a lucrative five-year deal with the 28-year-old. It was an offer that other clubs were reportedly unlikely to match.
However, agreeing a fee with Sevilla has proved a lot more problematic. The Daily Express suggests that they want around £50 million for the centre-back. Newcastle’s second bid, in comparison, was £30 million.

The Northern Echo notes that Carlos has now stated that he expects to stay put this season. And with that, the Magpies are starting to look elsewhere.
The report suggests that a fresh bid for Tarkowski could be made.
Newcastle fans must wonder if fresh Tarkowski bid would be a waste of time
It is a huge setback to miss out on Carlos. Newcastle must have felt that a deal was fairly close with personal terms finalised. However, they have now been sent back to the drawing board.
In truth, time looks to be running out for Newcastle. The window shuts in less than two weeks. And the draw with Watford at the weekend highlighted that not making further signings would be a huge gamble.
So some must wonder whether a fresh bid for Tarkowski would be the best idea.
He is out of contract in the summer. But Lancs Live recently reported that the 29-year-old expects to stay. Burnley meanwhile, are not tempted to cash in six months early.
The Clarets have already lost Chris Wood to the Magpies. So they will be even more reluctant to let Tarkowski make the same move. Sean Dyche previously labelled him an ‘outstanding‘ player.
Obviously, a huge bid may tempt them to think twice. But surely, the sort of figures Burnley will be looking for will venture into the ridiculous category.
Newcastle may be right to edge away from Carlos if they feel that they are being messed around. Turning to Tarkowski however, could prove to be a foolish decision.
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