Newcastle United allegedly failed with an offer for Napoli midfielder Fabian Ruiz during the January transfer window.
The Magpies ended last month having made five additions to their first-team squad, only being denied more when the likes of Jesse Lingard and Hugo Ekitike were unable to depart their respective clubs.
However, according to Corriere dello Sport, the big-spending Premier League outfit were also keen on securing a deal for Ruiz.
The report claims that Napoli opted to reject an offer in the region of £33m for the Spaniard, who has 17 months remaining on his contract.
The 25-year-old is a key man at the Serie A giants, contributing five goals and three assists from his 18 appearances this season.
While Napoli are keen to extend his stay in Naples, club officials will almost certainly consider a sale during the summer should they not make progress in negotiations.