Bayern boss Thomas Tuchel has put England right back Trippier at the top of their shopping list after missing out on Kyle Walker in the summer.
A move would see Trippier reunited with former Tottenham and England teammates Harry Kane and Eric Dier.
Kane and Trippier have a long-standing friendship from their time in north London and the full-back could be tempted into another venture abroad alongside the England skipper.
Trippier joined Newcastle in January 2022 in a £12million deal from La Liga side Atletico Madrid and was a key figure in the Magpies’ late-season winning run to steer them clear of relegation.
His impact on Tyneside led to boss Eddie Howe handing him the captaincy in the absence of out-of-favour Jamaal Lascelles.
Tripper guided his teammates to a third-placed finish last term and Champions League qualification for the first time in 20 years, as a result.
However, the 33-year-old has been unable to repeat last season’s form and has been responsible for a number of high-profile errors amid the Magpies’ own struggles.
Newcastle’s on-field issues mirror those off it as Financial Fair Play continues to wreak havoc at the club.
Newcastle announced losses of £73.4million in their latest financial results, leaving CEO Darren Eales hinting the club could be forced to sell players to balance the books.
Speaking exclusively to talkSPORT earlier this month, Howe admitted player trading is something his club will have to become accustomed to in the near future.
“I don’t think there’s any surprise in that because every football club will have to trade now with Financial Fair Play being such a prominent part of football,” he said.
“So selling players and trading is part of what every football club is going to have to do and we’re no different. So whether it’s our top players as you quote, that remains to be seen but selling players and trading will be part of football going forward now I think.”
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