The Toffees are keen on bolstering their centre-back position in the summer and have identified Burnley’s Tarkowski as their top target.
Tarkowski is out of contract at Turf Moor next month, and Everton have already offered him a contract, while boss Frank Lampard has presented him with his plans for the Merseyside giants.
But Everton could face competition for the soon-to-be free agent, as a number of Premier League clubs, including Newcastle, are interested in him.
However, Magpies boss Howe does not see Tarkowski as a priority target, even though he has been a long-term admirer of the player.
Howe’s current priority is Lille centre-back Sven Botman, who Newcastle are pushing to sign, and only sees Tarkowski as an alternative option to the Dutchman.
Newcastle will only move for Tarkowski if they miss out on the Ligue 1 defender, while Everton are leading the chase for the Burnley star.
The Toffees will hope they can get a deal over the line for Tarkowski soon, amidst growing interest in his services, and Newcastle could then find they have left it too late if they cannot sign Botman.