Reagan Thomson of Queen's Park, is on the verge of a switch to the North East and is expected to join the Magpies in January.
United have been locked in talks with The Spiders and are close to agreeing a "substantial fee" fee for the highly-rated 16-year-old.
The midfielder has attracted interest from fellow English and European clubs, who were spotted casting an over him in Scotland's under-17's victory over Iceland.
He assisted both goals for Liam Morrison - which proved enough for the Scots to advance into the next stage of the UEFA Under-17s European Championships.
Also on the radar of Celtic and Rangers, Thomson started against Croatia last night during a 2-1 defeat.
The report comes from the Daily Record, who understand Queen's Park are entitled to compensation despite their amateur status due to his tender age.