Newcastle want Swansea talisman Gylfi Sigurdsson
Sigurdsson has again been Swansea's best player so far this season, scoring nine goals and providing 11 assists for the relegation battlers.
Rafa Benitez, whose side sit seven points ahead of third-place Huddersfield, appears to be already planning for the club's return to the Premier League.
Gylfi Sigurdsson has scored nine goals for Swansea this season
The Magpies boss is reportedly prepared to spend £15million to bring the Iceland international to St James' Park this summer.
A source told The Sun: "Rafa knows he can't just go and buy the biggest names in their first season back, but Gylfi would be a good-value addition to his squad."
Rafa Benitez to spend £15m on Gylfi Sigurdsson
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Sigurdsson recently revealed his desire to join one of Europe's bigger sides after Swans manager Paul Clement compared him to players he's coached at Real Madrid, Chelsea and Bayern Munich.
He said: "Of course that's very flattering. Maybe he was just trying to give me confidence. Of course, it would be a dream to play for one of these big clubs.
"Hopefully if I continue doing well for Swansea and Iceland then in the near future, I can play in a big club. I am enjoying being one of the senior players, though."