The fee is reported to be £9.5m and he would boost the options for a team who scored 39 league goals last season, the second fewest of the top 14.
The Magpies have all but signed striker Yoshinori Muto - who starred at the World Cup this summer - which is subject to the Japan worldwide obtaining a work permit, according to the club's Twitter - but he needs another forward to link-up with in order to bring the best out of him.
"Yes. We did this business with Muto because we needed to do something more".
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The 23-year-old has been linked with a return to Craven Cottage since the transfer window opened, and according to Sky Sports News, a £20m offer has now been accepted by Newcastle.
The 23-year-old, who represented his nation in the World Cup in Russian Federation this summer, spent a fruitful loan spell there at the tailend of last season, scoring 12 goals in just 17 games as they earned promotion via the playoffs. "He has done well in the Bundesliga, so we're talking about a striker that's doing well in the last few years at worldwide level".
The Japanese global is set to arrive in England as he undergoes a medical ahead of a proposed move to St James' Park this summer.
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This move will free up room for West Brom to move for Gayle as Benitez looks to rebuild his strike force.
Newcastle hold the trump cards though as Leicester will not accept a sale of Maguire until a replacement is secured, so they could stand firm.
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Mati is in the eastern Rafina region, a popular spot for Greek holidaymakers, particularly pensioners and children at camps. Greece's prime minister Alexis Tsipras has declared a three-day period of national mourning for the victims of the fires.
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