The German club is reportedly willing to sell Sesko, but only if they receive a guaranteed €75 million, plus additional payments and a percentage of any future sale.
Newcastle sees Sesko as a potential replacement for Alexander Isak, who is looking to join Liverpool. The Magpies are keen to acquire Sesko to improve their attacking options.
Manchester United has already signed several players to bolster their forward line, including Matheus Cunha and Bryan Mbeumo. However, the Red Devils are seeking to upgrade their struggling strikers Rasmus Hojlund and Joshua Zirkzee.