Leeds United have reportedly made a significant move in the transfer market, tabling a bid for Newcastle United midfielder Sean Longstaff. The offer, potentially rising to £12 million, reflects Leeds' determination to bolster their squad ahead of their return to the Premier League. The proposed deal involves an initial payment of £10 million, with a further £2 million in add-ons dependent on performance-related criteria.

Longstaff, a homegrown talent who has been with Newcastle since childhood, has entered the final year of his contract. This situation puts Newcastle in a position where they risk losing him for free next summer if they do not sell him during the current transfer window. A sale would also represent "pure profit" for Newcastle in terms of the Premier League's Profitability and Sustainability Regulations (PSR), as Longstaff is an academy graduate.

While Newcastle were initially reluctant to let Longstaff go, the potential financial benefits of the sale, combined with Longstaff's desire to secure regular playing time, may have influenced their decision. It's understood that Longstaff has agreed personal terms with Leeds, indicating his willingness to make the move. The midfielder wants to ensure Newcastle receive a fee for his departure, rather than leaving on a free transfer.

Longstaff's game time at Newcastle diminished last season, with manager Eddie Howe often preferring a midfield trio of Bruno Guimaraes, Sandro Tonali and Joelinton. The 27-year-old last started a Premier League game in December of last year, and has since been restricted to substitute appearances. With Newcastle also on the verge of signing Anthony Elanga, Longstaff's chances of regular first-team football at St James' Park appear limited.

Leeds United manager Daniel Farke has already made several additions to his squad since winning promotion from the Championship. Centre-back Jaka Bijol, defenders Sebastiaan Bornauw and forward Lukas Nmecha have all joined the club. Leeds are also reportedly close to signing Lille left-back Gabriel Gudmundsson. Longstaff would bring valuable Premier League experience to Elland Road, having made 171 top-flight appearances for Newcastle.

The potential arrival of Longstaff would offer Farke a different option in midfield. While Leeds already possess midfielders who are comfortable on the ball and capable of progressing play, Longstaff would provide a different skillset. His work rate, tackling ability, and aerial presence could add steel and physicality to the Leeds midfield.

The transfer is now dependent on Longstaff's final decision. He must weigh up the opportunity to play regular first-team football at Leeds against his long-standing connection with his boyhood club. Newcastle have reportedly accepted Leeds' offer, leaving the ball firmly in Longstaff's court.