Bayern have targeted the 25-year-old as one of their main summer signings after the retention of the Bundesliga title. The Times understands that Newcastle are aware of the interest, although no official club-to-club contact has yet been made. There is also a belief that Gordon is open to the move.

Bayern’s initial valuation of the former Everton winger is thought to be about £55million, a figure that Newcastle will not entertain. They will, however, sell Gordon if Bayern, who have reached the semi-finals of the Champions League, improve that starting price to £75 million, The Times has learnt.