Could three players be on their way out of the club? Reports suggest that sporting director Max Eberl faces substantial internal hurdles over FC Bayern's rumoured transfer target

First, Bayern must raise enough transfer revenue to cover Newcastle's hefty €85m-plus valuation. That would require the permanent transfers of loanees Joao Palhinha (Tottenham Hotspur), Sacha Boey (Galatasaray Istanbul) and Bryan Zaragoza (AS Roma) to their current clubs.

Palhinha's transfer could raise about €30 million, while Boey and Zaragoza would fetch €15 million and €13 million respectively, effectively replenishing the club's transfer kitty. Without these funds, signing the Englishman would be highly unrealistic.

Sporting director Max Eberl would also need board approval, and the cautious approach of the supervisory board—still led by Uli Hoeneß and Karl-Heinz Rummenigge—could complicate matters.

Gordon has already held talks with Bayern Munich representatives, sources claim. The 25-year-old is keen on a move to the Bundesliga and is prepared to join the German champions despite knowing the transfer faces several hurdles.

The Daily Mail recently reported that initial exploratory talks are now under way between the two clubs, though intensive negotiations have yet to begin. At this stage, both parties are said to be focusing on gauging exactly how much Newcastle would demand for Gordon's services.

The Magpies are said to be open to discussions only if the offer reaches €86 million, though they know the 25-year-old sees Bayern as an appealing destination when he seeks a new challenge next summer.