Newcastle have already spent £17m on Henri Saivet and Jonjo Shelvey this month

Newcastle owner Mike

Ashley is ready to sanction a £32m move for West

Brom hitman Berahino and Tottenham winger

Townsend.

Berahino is valued at £18m by the Baggies and has also

been linked with Tottenham, Chelsea, Stoke and

Liverpool.

The situation is less clear with Townsend but Spurs

value the England international at £14m - although a

loan deal could be possible.