The Magpies are keen to reinforce their backline with a marquee signing this summer as both Sven Botman and Jamaal Lascelles remain long-term injury absentees.
Fabian Schar and new signing Lloyd Kelly are expected to begin the new season as Eddie Howe's central-defensive pairing, while Dan Burn and Emil Krafth are other options available to the Magpies manager.
Howe recently admitted that his side are light in the defensive department, but he opted to remain coy when questioned specifically on Newcastle's pursuit of Guehi.
"I'm able to give you nothing," Howe told reporters on Thursday. "We're slightly light on numbers. Emil (Krafth) has done a really good job during pre-season, playing inside from his normal full back position, and he has the capability of doing that.
"We have very good players in there, but, naturally, when you lose those two players for the length of the time that we have, that was a big dent in the middle of our defence."
Newcastle 'prioritising' Guehi pursuit
In recent weeks, it has become apparent that Newcastle have identified Guehi as their primary centre-back target, moving ahead of other top English clubs in the race for his signature.
Indeed, the likes of Liverpool, Arsenal and Manchester United have previously been linked with the Guehi, but it is understood that Newcastle are currently the only club activity pursuing the 24-year-old.
It was reported earlier this week that Newcastle were expected to submit an improved bid for Guehi after seeing one offer rejected by Crystal Palace.
Sky Sports News claims that the Magpies have indeed returned with a second bid in the region of £50m, but it has once again been rebuffed by the Eagles.
Newcastle £15m short of Palace's Guehi asking price
Guehi, who still has two years remaining on his contract at Selhurst Park, is said to be valued by Palace at £65m.
Palace are demanding such a fee for the England international as his former club Chelsea are understood to have a 20% sell-on clause.
Should Newcastle eventually agree to meet Palace's asking price, they would break their transfer record currently set by Alexander Isak, who moved to St James' Park from Real Sociedad for a reported £63m in the summer of 2022.
Guehi has established himself as an important first-team player for the Eagles since joining the club three seasons ago, making 111 appearances across all competitions.
The defender was also a standout performer for England en route to the Euro 2024 final earlier this summer, and has since returned to Selhurst Park to reunite with his Palace teammates ahead of the new season.