Newcastle United are close to completing the signing of 20-year-old winger Bazoumana Toure from Bundesliga club Hoffenheim.

The Magpies have already agreed to sell Italian midfielder Sandro Tonali to Premier League rivals Tottenham Hotspur in a £100 million deal. Winger Anthony Gordon has moved on to Barcelona earlier in the window.

Toure is poised to become Newcastle’s second new arrival of the summer transfer period, following young French goalkeeper Ewen Jaouen’s recent switch from Reims to St James’ Park last week.

It is understood that Newcastle’s major outgoing transfers will allow them to reinforce Eddie Howe’s squad, even while operating under UEFA’s financial compliance measures following previous breaches of the governing body’s regulations.

According to The Athletic, “Newcastle intend to use the proceeds from the Tonali sale to reinvest in their squad, with Howe looking to bring in a goalkeeper, at least one full-back, two midfielders (should Joe Willock depart), and at least one attacker.”

The report added, “Toure was one of the identified attacking targets after Newcastle missed out on Victor Munoz, and he is expected to fill the creative gap left by Gordon’s departure.”

However, it also cautioned, “Until he is pictured holding the shirt and the transfer is officially announced, there will be understandable nervousness among supporters about the possibility of losing another target at the last moment.”

Toure’s World Cup campaign ended in the round of 32 earlier this week when Erling Haaland’s late goal handed Norway victory, setting up a round of 16 tie with Brazil and eliminating the Ivory Coast from the tournament.

The Hoffenheim winger came on as a very late substitute in that match at Dallas Stadium. Over the course of Ivory Coast’s World Cup run, he accumulated 80 minutes of playing time and now holds nine international caps, having made his senior debut only last October.

Two years ago, Toure was signed by Swedish side Hammarby after impressing during a trial in Stockholm, following his move from ASEC Mimosas, the most decorated club in the Ivory Coast.

After just 23 appearances in the Allsvenskan, he earned a transfer to Hoffenheim, where his performances have continued to draw attention.

Mainly operating as a left winger, Toure is viewed as a near like-for-like and ‘starting-calibre’ replacement for Gordon, according to The Athletic.

Newcastle are also expected to pursue a high-level central midfielder to offset the loss of Tonali, who is set to become Tottenham’s record signing once his move is finalised. Reports indicate the deal is worth an initial £92.5 million, with a further £7.5 million in potential add-ons linked to the Champions League.

While Newcastle focus on securing their second 20-year-old recruit of the summer, Tottenham have been strengthening as well, bringing in Tonali alongside Mateus Fernandes from West Ham United and Jan Paul van Hecke from Brighton & Hove Albion for a combined sum exceeding £200 million.

Additionally, Andy Robertson and Marcos Senesi have joined Spurs on free transfers after leaving Liverpool and Bournemouth respectively.