Newcastle United and Leeds United could achieve their respective transfer goals by striking an agreement for one of the Magpies' fringe players this month, or later this year.
Newcastle are aiming to qualify for Champions League football once again this season and sit two points off fifth place in the Premier League table after back-to-back wins over Burnley and Crystal Palace.
Joe Willock to Leeds United transfer latest
As a result, the club are in the market to supplement Eddie Howe's squad this month, seeking to push on and make safe their place in the top half of the table.
January's schedule sees Newcastle contest eight matches across four competitions, which will stress-test Howe's squad to the max.
The team face Manchester City (Carabao Cup semi-final first leg), PSV Eindhoven and Paris Saint Germain (UEFA Champions League), as well as high-flying Aston Villa in the league before February begins, therefore early additions in the window could prove crucial.
As with most Premier League sides, Newcastle's Profitability and Sustainability (PSR) position would be greatly improved by player sales, particularly those who are contributing little to the team at present.
One such individual is former Arsenal midfielder Joe Willock, the dynamic, box-to-box presence whose importance has waned this term with teams tending to set up in a more defensive block when facing Howe's side, rendering Willock's strongest attributes largely obsolete.
The 26-year-old is into the final 18 months of his Newcastle contract and has appeared 11 times in the Premier League this season, although only two of those have been from the start.
Willock was linked with a move to Leeds last summer, who then signed former Newcastle teammate Sean Longstaff on a permanent deal.
Leeds could repeat their Longstaff acquisition, which has largely been deemed a success at Elland Road, by offering Willock the chance to play more regularly in a team which better suits his style.
The Whites are eight points clear of the relegation zone after a string of positive results and are currently on a seven-game unbeaten run. Whilst their midfield was supplemented by the likes of Longstaff and Anton Stach during the summer window, the squad's current profile lacks a box-to-box ball-progressor like Willock.
Newcastle are likely to be open to a sale given it would allow them to achieve their own transfer objectives, which includes the signing of up-and-coming Dutch youngster Kees Smit. The teenager is expected to leave AZ Alkmaar this month with a whole host of top European clubs chasing his signature.
Smit is more likely to play at Newcastle than most of the other linked teams given Howe's frequent rotation in the middle of the park and the team's hectic schedule between now and the end of the season.
The Newcastle boss has also demonstrated he is more than willing to give opportunities to young players who demonstrate they are ready for regular senior involvement, such as Lewis Miley, who has impressed lately and recently won the club's Player of the Month award.
Willock is unlikely to extend his Newcastle contract beyond next summer and therefore his market value will continue to dwindle as his deal nears expiry in June 2027.
Leeds' position above the drop-zone may lead Elland Road chiefs to believe signing Willock this month, for what is likely to be a �20 million sum, is not a necessity, especially given this summer he will only have 12 months remaining on his deal.
These types of deals are those which the current Leeds transfer hierarchy have been astute at completing for relatively palatable fees.
Having signed in 2021 for a fee reportedly worth �25m, much of Willock's price tag will have by now been amortised over the length of his Newcastle contract. This means from an accounting perspective, any fee agreed above the �10m mark should see Newcastle book an accounting profit.
Willock's closest confidante in the Newcastle dressing room, Will Osula, looks likeliest to depart St. James' Park this month with credible, longstanding interest from Bundesliga side Eintracht Frankfurt.
Willock is valued at 16m by Transfermarkt and in FourFourTwo's opinion, would be a smart addition for Leeds to make, whether it be this month or in the summer. The player is in his peak years, homegrown, has contributed to the uplift of a side that has gone from battling relegation to the Champions League over the past four seasons and offers something different to the current make-up of Leeds' midfield options.
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