The Tyneside club only needs one player, but it needs to be on a loan deal due to Financial Fair Play limits. They will likely add an obligation to buy.
The incoming left-back will challenge Dan Burn and Matt Targett for a starting spot this season.
However, he is now playing second fiddle to Oleksandr Zinchenko after struggling to avoid injuries.
Arsenal are reluctant to sanction a loan move and see no reason to strengthen a rival.
If Newcastle want Tierney, they must wait until the transfer deadline day and hope no other party comes in to get the deal over the line.
Cucurella has been disappointing after joining Chelsea from Brighton & Hove Albion in a deal worth around £60 million last summer.
He was poor last season, and while that can be down to first-season struggles, he did not look much improved during Chelsea’s pre-season games.
The Spaniard was unsurprisingly on the bench for their clash with Liverpool yesterday.
Newcastle are wary of Chelsea’s valuation of the 25-year-old as the Blues will look to recoup most of their initial investment.
The Magpies already attempted to sign Chelsea midfielder Conor Gallagher and met a steep £50 million valuation. They are wary of returning to the Blues for another player.
Newcastle also want to add a right-sided centre-back, but suitable options are thin on the ground.
They could wait till the final day of the transfer window before making their move.
Newcastle have already signed Sandro Tonali, Harvey Barnes and Tino Livramento, leaving them with little room to manoeuvre financially.
A left-back could join them on loan in the final days of the transfer window.
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