Gordon made 40 appearances in all competitions for the Toffees during the 2021/22 season, scoring four goals and laying on three assists.
The Magpies are on the lookout for a right winger and their search has led them to zero in on, among others, Gordon.
Everton are adamant they will not sell the 21-year-old no matter the sum proffered after losing last season’s top scorer Richarlison to Tottenham Hotspur this summer.
The Magpies made contact with the Everton hierarchy about signing Gordon but they did not make a bid, just an enquiry as they weighed their options.
Gordon’s performances last term also put him on Tottenham’s radar and Antonio Conte’s team discussed a move for the winger when speaking to Everton about Richarlison; they were rebuffed by the Toffees.
Newcastle United finished last season in eleventh place in the Premier League after an Eddie Howe-led resurgence saw them climb from the bottom of the table to their eventual standing.
Everton flirted with relegation towards the end of last season, with safety assured only with one game to go, and finished in 16th place in the Premier League table.
The Magpies continue to be linked with wide attacking players given the uncertain future of Miguel Almiron, who featured very little at the start of Howe’s tenure and is linked with an exit.
