Newcastle United are reportedly expected to face competition for Everton forward Dominic Calvert-Lewin.
Over the weekend, it emerged that the England international was being targeted by the Magpies as they contemplate how to strengthen their attacking options for the 2024-25 campaign.
While Calvert-Lewin has genuine interest from Eddie Howe, there are seemingly plans for the two clubs to further bolster their position with the Premier League's Profit and Sustainability Rules.
As well as it being alleged that Newcastle would pay £35m for Calvert-Lewin, there is also said to be a plan in place for Yankuba Minteh to move in the opposite direction in a separate £30m deal.
If that is to come to fruition, it will materialise this week, a consequence of the final day for the latest accounts to be filed being June 30.
However, it appears that at least one club from Italy are preparing to complicate the plot over the course of the next week.
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According to the Daily Mail, AC Milan have expressed an interest in Calvert-Lewin since the summer transfer window opened earlier this month.
The Rossoneri are known to be in the market for a new physically-imposing forward with Olivier Giroud having moved to MLS.
While there is said to have been contact with Bologna's Joshua Zirkzee, who would cost a similar fee to Calvert-Lewin, Milan have strong competition for the Dutchman's signature.
Much will depend on where Calvert-Lewin sees the next phase of his career, with it plausible that he would only be second choice to Alexander Isak at Newcastle.
Furthermore, AC Milan can offer Champions League football and a new challenge in a different country, something that has appealed to more and more English players in recent times.
What transfer makes most sense?
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With Paulo Fonseca now at the helm for Milan, he will want to instigate a new era at San Siro, and the consensus is that signing the younger Zirkzee is Milan's preference.
Nevertheless, if Milan pursue Calvert-Lewin and the striker wishes to move to Italy, Everton face being backed into somewhat of a corner given their PSR needs and with their long-serving player having just one year left on his contract.
Although it is still plausible that a straight sale of Calvert-Lewin could brings its benefits, the Toffees hierarchy are seemingly attracted to the possibility of signing Minteh, who has just impressed on loan at Feyenoord.
![Newcastle United manager Eddie Howe and Everton manager Sean Dyche embrace before the match on April 2, 2024 [IMAGO]](https://sm.imgix.net/11/29/1x1.gif?w=1&h=1 "Newcastle United manager Eddie Howe and Everton manager Sean Dyche embrace before the match on April 2, 2024 [IMAGO]")
