Anthony Gordon failed to report for training with Everton as he attempts to expedite a transfer to Newcastle.
Newcastle have made an initial enquiry about signing the player this month, but sources have said the club will not meet Everton\'s £60 million asking fee for the transfer of the highly-rated forward.
Everton rejected two offers of £40 million and £45 million from Chelsea for Gordon last August.
Gordon has had a difficult season with Everton, scoring just three goals in 18 appearances.
Via Mark Ogden/ESPN