Newcastle United make significant move in €12m striker transfer deal - reports
Rafa Benitez was credited with an interest in the Italian attacker several weeks ago, and fresh reports from Italy claim that the Magpies have now launched a bid ahead of the January transfer window opening.
Tutto Mercato claim that the Magpies have submitted an offer for Borini - who currently plies his trade for AC Milan - but that they will face competition for his services.
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Hide AdChinese side Shenzhen are also thought to be keen on a move for the 27-year-old after he has found himself on the periphery at the San Siro.
Borini only joined the Italian giants in the summer, completing a switch from Sunderland for a fee believed to be around the £5.5million mark.
But he could be set for a swift exit, with Gennaro Gattuso's side reportedly prepared to consider bids around the €12million mark.
Benitez is thought to be keen on securing attacking recruits in the winter window, and Borini is one of several names to be linked with a switch to St James's Park.
The Magpies have also been credited with an interest in Atlanta United attacker Miguel Almiron and Dutch striker Sam Lammers.