Newcastle United could be set for more change in January, following the raft of changes to their squad in the summer transfer window.

The Magpies sold off a good number of their key players, and reports indicate that another is set to be out the door before long.

Midfielder Joe Willock, who has earned a regular berth under the tutelage of Matthias Jaissle, is the subject of interest from Turkish outfit Besiktas.

The dynamic English midfielder has emerged as a primary target for Besiktas, testing the Magpies' resolve as they evaluate squad valuations and Premier League Profit and Sustainability Rules (PSR) constraints.

Besiktas target £8.5m move for Joe Willock

According to Turkish outlet Arksdam (via NUFC Blog), Besiktas are prepared to revisit their approach for Willock in the January transfer window.

They previously tried to sign him on the summer, having brought in Leandro Trossard from the Premier League, as well as the likes of Dusan Vlahovic and Fabio Miretti.

Their offer was said to be around £15 million, but the Magpies preferred to back new boss Jaissle, who wanted him to be part of his set-up this season.

Besiktas remain keen on the midfielder, and their new approach is set to be worth £8.5 million, presenting Newcastle with a last chance of cashing in on the former Arsenal man.

Willock is in the final year of his contract at St. James' Park, and talks have yet to be held over a new contract with the club, leaving him open to the likelihood of leaving Tyneside.

Known for his explosive ball-carrying ability and surging runs from midfield, Willock has proven to be a valuable asset for Jaissle when fully fit.

The fierce competition for places occasionally limited his regular starting opportunities at the club in the past, but he has taken full advantage of the squad churn this season to establish himself as a key part of Jaissle's plans.

The Newcastle dilemma: Balancing squad depth with financial strategy

For Newcastle United's hierarchy, the impending approach creates a complex tactical and financial dilemma.

While Willock offers vital dynamic qualities in the center of the park, the club must carefully weigh whether an £8.5 million valuation aligns with his importance to the squad, particularly as they manage long-term squad planning and Premier League financial regulations.

The Englishman has scored three goals and provided an assist in 12 appearances under Jaissle this season, starting in ten games so far.

His contract situation, however, means that the Magpies must decide whether they would be willing to risk losing him for free at the end of the season.

Following the sales of Bruno Guimaraes and Sandro Tonali in the engine room, deciding whether to cash in on Willock or retain his depth for a gruelling domestic campaign will test the club's recruitment strategy in the weeks ahead.