Newcastle have already decided their top January transfer target and are willing to sell Callum Wilson to fund a deal

Newcastle have already decided their top January transfer target, it has been claimed.

According to the Sun the Magpies are keen to free up funds in January to move for their primary targets, with Marc Guehi likely to be considered once again.

Newcastle failed to meet Crystal Palace’s £70million price-tag for Guehi in the summer, with Eagles owner Steve Parish having insisted the club would only accept “superstar money” for the England international.

Guehi has less than two years left on his Palace deal, and should he not commit his future to a new deal the south Londoners may look to cash in next summer and avoid losing the defender for free the following season.

Newcastle will allegedly raise funds by attempting to sell Callum Wilson, with the forward thought to be a target for two Premier League clubs in January.

Wilson has not yet featured for Eddie Howe’s men this term due to an injury he sustained in pre-season.

However the former England international is close to returning to the fold, and both Fulham and Brentford are thought to be monitoring the player.

Brentford reportedly see Wilson as the ideal replacement for Ivan Toney, who left the Bees for the Saudi Pro League this summer.

Wilson has struggled for game time in recent seasons (Getty)

Fulham, meanwhile, are keen to provide depth to the striking options and have money to spend.

The Sun has claimed that Wilson is open-minded to a switch, having found himself behind Alexander Isak in the pecking order at Newcastle.

The 32-year-old has been plagued by injury problems in recent seasons, with a back issue having kept him out of action during pre-season and the beginning of the Premier League campaign.

Wilson, who is allegedly on £46,000-a-week, is though to be keen to move and secure more game-time.