The Magpies are hopeful of landing the Italian international.
The 23-year-old has been dubbed ‘the next Andrea Pirlo’ after appearing 130 times for the Milan club.
Last season, he made 48 appearances for the club in all competitions as they finished fourth in Serie A and advanced to the Champions League semi-finals.
Tonali began his career at Brescia in 2020 before transferring to AC Milan a year later.
In the 2021/22 season, he helped them win the Serie A title.
Tonali has already made 14 appearances for Italy’s senior team, but he will also captain the Under-21s at the European Championship this summer.
Eddie Howe and Newcastle would be making yet another statement of intent by signing the highly regarded midfielder, who has previously been linked with Arsenal and Chelsea.
Howe wants to push Brazil international Bruno Guimaraes higher up the field next season as they try to build on their successful 2022/23 season.
The Magpies are thought to be interested in signing two new midfielders this summer.
Howe is also interested in long-term goal James Maddison, who was relegated with Leicester but is up against Tottenham.
Nicolo Barella of Inter Milan has also been mentioned as a possible target.
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