Newcastle United are reportedly set to double the wages of both Ben Mee and James Tarkowski if they end up joining the club.
The Magpies have been linked with a variety of players since the takeover was made official, but the two Burnley central defenders have consistently cropped up.
Only Norwich City have conceded more than Eddie Howe's team this season, with Newcastle having let in 30 goals throughout the opening 15 fixtures, which is a cause for concern.
Both Burnley defenders are out of contract at the end of the season, therefore they could be available for free in the summer, but the Magpies are hoping to land them in January to help aid their relegation battle.
Tarkowski and Mee are currently earning £50,000 per week with the Clarets, but according to The Mirror Newcastle would be prepared to double those in order to lure them to St James Park.
Sean Dyche's side are also involved in the battle for survival this season and there is only goal difference separating them at the moment.