Newcastle United are prepared to reject Arsenal's new £70 million bid for Bruno Guimaraes, it has been reported.
The Brazil international has already agreed a deal to join Arsenal and has informed Newcastle that he wishes to join Mikel Arteta's side this summer.
Arsenal's initial bid of £55 million, which was communicated through intermediaries, was turned down by Newcastle last month.
Arsenal are now set to submit an improved £70m offer for Guimaraes, with negotiations said to have accelerated in recent days.
However, sources close to Newcastle regard Arsenal's £70m offer as a 'non starter', with the club remaining frustrated by Arsenal's lack of direct talks.
Newcastle are irritated by Arsenal's approach and will demand a £100m transfer fee if Guimaraes hands in a transfer request.
Guimaraes registered four assists for Brazil at the World Cup this summer and is now expected to report back for Newcastle's pre-season training ahead of their boot camp in La Manga.
Newcastle have already sold Sandro Tonali to Tottenham in a deal that could rise to £100m, while Anthony Gordon sealed his £69.3m transfer to Barcelona before the start of the World Cup.
Former teammate Emil Krafth has highlighted the importance of Guimaraes to Eddie Howe's side, saying, 'He's the most important player in the team. He manages the game so well, both physically and technically.'
Guimaraes' future at Newcastle remains uncertain, with Arsenal's improved offer unlikely to meet the club's valuation.
