Toon chiefs are in the market for a new centre-half and have turned to Thiaw after seeing negotiations with Crystal Palace for Marc Guehi stall.
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TMW says Newcastle have offered €30m for Thiaw, which falls in the range of what Milan are seeking.
However, the Rossonero are also in swap talks with Juventus involving Thiaw and their striker Dusan Vlahovic. Max Allegri's opinion also needs to be considered, with the new Milan coach regarding Thiaw highly.
But Newcastle's offer remains alive and on the table for Milan chiefs to consider.