This is not the news regular readers of this column will want to hear, much like Alexander Isak and Liverpool last year, but Sandro Tonali and Manchester United has gathered a lot of momentum in recent days.

Indeed, my sources now expect Manchester United to make a formal approach to Newcastle after the season’s end. The Old Trafford club have a midfield shortlist of three ahead of this summer, but Confidential understands Tonali is set to emerge as the main target ahead of Elliot Anderson and Adam Wharton. Anderson is admired greatly but he is likely to join Manchester City.

Interestingly, Manchester United captain Bruno Fernandes is said to have added his support to an approach for Tonali, so impressed is the Portuguese by his midfield counterpart.

Newcastle are thought to be aware of Manchester United’s intent and, while Tonali himself has not agitated to leave or expressed an outright desire to do so, the repeated comments of his agent, who has touted a transfer, have been noted.

But with three years to run on the Italian’s contract – plus an option for the club to extend by a further 12 months – Newcastle are in a very strong position when it comes to negotiating any potential fee.

Unlike last year with Isak, there is no longer a void at executive level inside St James’ Park. The handling of Isak’s sale was a disaster and the fallout is still being felt now.

Confidential understands Manchester United will make a formal approach to Newcastle for Sandro Tonali at the end of the season

But Toon skipper Bruno Guimaraes is not on Manchester United’s radar 

Rather, sporting director Ross Wilson knows that the club have to trade to move forward and lessons have been learnt from 12 months ago. Should Tonali finally communicate a want to leave – there would likely be a wage hike and Champions League football on offer at Manchester United – then Newcastle would consider what works best for them.

Tonali has been linked with every club from Barcelona to Real Madrid to Arsenal and Manchester City in recent weeks, but my information in the past 48 hours is that Manchester United are moving to the front of the queue. They are not considering a move for Newcastle captain Bruno Guimaraes.

Toon not for sale – but Saudis must act  

There has been talk for several weeks now of PIF looking to sell Newcastle, albeit whispers in football circles.

They entered the public domain at the weekend when beIN broadcaster Richard Keys made mention in his column. This was quickly dismissed by PIF sources and, I have to say, they have been consistent on this message for a long time now – Newcastle is not for sale.

Indeed, their empowering of new chief executive David Hopkinson, who is making several key appointments at executive level, does not point to an ownership preparing for sale.

I have been saying and writing the same thing for so long now – PIF insist they remain fully invested in the Newcastle project, what they need to do is demonstrate that by way of action. Be that a training ground or stadium announcement, they have to change the optics around the club and signal ambition and engagement. Without it, players like Tonali – and others – are always likely to look elsewhere.

Hopkinson creates new code of conduct   

On the back of his 100-day review, Confidential can reveal that Hopkinson has introduced a new cultural framework inside the club, officially known as the ‘Newcastle United Code’.

The CEO had concerns over the culture he inherited at St James’ Park, with different departments seemingly not aligned. He wanted to change that and has set about uniting the myriad subsections that make up the football club.

Newcastle’s sporting director Ross Wilson (left) with chief executive David Hopkinson, who has created a ‘Newcastle United Code’ to make the club more aligned

The Code comprises core values of ‘One Club. Excellence. Relentless. Accountable and Integrity’, and Hopkinson believes that a shift in mindset is key to accelerating progress. He presented his transformation plan to the board in December and was given unanimous approval.

Hopkinson also wants to streamline decision-making, allowing it to be faster and more effective on a local level. One concern of staff previously has been a need for sign-off from PIF and a delay on approval over decisions that would best be made on the ground.

The Canadian continues to reiterate, internally and externally, his and PIF’s ambition to be challenging for the Premier League title by 2030. He told members of the club’s Fan Advisory Board this month of the ‘high performance culture’ he intends to create.

Toon move for South American teen  

Newcastle are in talks with Independiente del Valle over a deal for teenager Johan Martinez.

The Ecuadorian winger, 16, is rated as one of South America’s top talents and, if Newcastle do land his signature, he would only move to Tyneside ahead of the 2027-28 campaign, once he turns 18.

But the deal, which is not agreed yet, shows a new direction with regards recruitment under Wilson. He appointed Thomas Federspiel, the highly-regarded German scout, to source players in Brazil, Colombia and Ecuador, and Martinez looks set to be the first addition as part of this expanded network.

Miley in line for Palace return  

Lewis Miley is back in full training and could even be in line to start when Newcastle return to action at Crystal Palace on April 12. Such is the break between fixtures, the 19-year-old will have at least three weeks of work under his belt by the time that game comes around.

Newcastle have badly missed Miley since the thigh injury suffered at Paris Saint-Germain in late January. But his form before then means a new contract is on the agenda inside St James’ Park. Talks are ongoing and, while an announcement is not thought to be close, there is a want to recognise his importance to the future of the club, and Miley wants to be part of that.  

Given the coming months will likely see several players angle for a move away, Miley’s desire to stay and play a key role is a positive. Building around a young English talent such as Miley is perhaps the best way to emerge from what has been a rocky season.

Lewis Miley is back in full training and could even be in line to start when Newcastle return to action at Crystal Palace on April 12

Hall proving a hit in the England camp 

Another Lewis who falls into the same category when it comes to improved contract terms and building the team around them is Lewis Hall.

I was at St George’s Park this week watching England train and all of the chatter is that the left-back berth is Hall’s to win. So it should be on the back of his recent form.

It was interesting watching him have a long chat with Jude Bellingham during the warm-up before the session. I’m guessing, of course, but I bet the subject of Barcelona came up, given what happened to Newcastle in the Nou Camp last week.

Afterwards, I asked Hall if this was one summer he did not mind missing his usual cricket fix back in his home county of Berkshire, given the looming World Cup.

‘I didn’t play last summer because I was going through my injury and was so focused on that – and I’m hoping I don’t get to play any cricket this summer either!’ he said.

‘I always played throughout my childhood, like a lot of my friends did. It’s always been a good social thing for me. Although I’m playing at the level I am now with my football, I’m always the same person. So if I was playing cricket at eight years old, even though I’m playing football now, I don’t see a reason to stop. I enjoy spending time with my mates.

‘I wouldn’t say I’m great! A decent enough village player. I was a bit of an all-rounder when I was younger. Now, I’m more of a batsman.’

He’s certainly been knocking it out of the park with his performances for Newcastle this season.

Lewis Hall has slotted into the England camp seamlessly this week and the left-back slot seems to be his to win 

Only small tweaks planned for club crest    

Finally, Hopkinson has confirmed that any proposed changes to the club’s crest are expected to feature from the start of the 2027-28 season.

Speaking to the Fan Advisory Board, he suggested there would be small tweaks with regards inconsistencies and symmetry. However, time will be taken to get the improved design right and will involve consultation with supporters.

Toon Teaser solution 

Last time, we asked you to name the SEVEN players to have scored for Newcastle and Chelsea in the Premier League. They were: Demba Ba, Laurent Charvet, Damien Duff, Geremi, Kenedy, Scott Parker and Loic Remy.

Confidential is taking a break until the Premier League action returns, and Toon Teaser will be back then! Thank you for reading everyone!