The Napoli centre back is attracting significant interest this summer with the defender holding a £42million release clause in his contract.
Erik ten Hag is particularly keen to activate that clause, however Man United now face significant competition from their Premier League rivals.
Newcastle are keen to bolster their squad ahead of the new season after securing Champions League football.
As a result, Eddie Howe's side are looking to add top-level quality in key positions with a central defender being among those targeted.
The South Korean international arrived in Europe in 2021 when he joined Fenerbahce for a fee of just £3m.
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Just 12 months later he earned a move to Italy with Napoli, this time costing around £18million for the Serie A side.
With top-level interest from the Premier League, Kim looks set to rocket in value once again as he prepares to challenge himself at the highest level.
Kim has made 45 appearances for Napoli this term, scoring two goals in the process.