Tah's contract with Leverkusen is set to expire in June, and he was previously linked with a move to Barcelona.
However, recent reports suggest that a transfer to Manchester United may also be a possibility.
Newcastle's management is keeping a close eye on the situation, as they consider Tah as an alternative solution to Crystal Palace captain Marc Guehi.
The club can act quickly to secure a pre-contract with Tah due to his expiring deal, but they are currently choosing to wait and observe the situation.
