A deal for a left-back is being discussed by the two teams.
The 21-year-old is available for around 16 million dollars.
During the January transfer window,Newcastle have been trying to recruit in that position, but negotiations for Bakker could continue until the last minute.
In the summer of 2019, Bakker moved to Paris Saint-Germain after making his debut for the club in 2018).
He scored one goal and recorded three assists in 13 appearances for the season so far, but he moved to the other side of the world last year, where he made 45 appearances for Paris Saint-Germain.
Bruno Guimaraes and Dan Burn are both being targeted by the club as they look to sign two players.
Guimaraes was going to have a medical in his homeland on Wednesday. Lyon denied that an agreement had been reached.
Olympique Lyonnais categorically denies the false information disseminated by many media reporting an agreement between the two teams for the transfer of Bruno Guimaraes.
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In this transfer window period where rumour is presented as reality, Olympique Lyonnais reminds that only official information from the club is taken into account.
Lyon have denied a transfer before. The club denied agreeing to sell Ferland Mendy to Real Madrid. The left-back moved to the Real Madrid.
One source told Sky Sports News that they had already made a 7 million bid for Burn.
Burn is a top target with less than a week left of the window.
The final 18 months of his contract are about to start. The 6ft 7in defender can also play left-back.
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Eddie Howe's side look to be closing in on the signature of Guimaraes, who has been watched by Manchester United and Paris Saint-Germain.
Guimaraes has six assists for Lyon this season. He has three caps for Brazil.
Bruno Guimaraes is a deep-lying, technically gifted, exceptional passer and has brilliant ball retention. Few players are better at keeping the ball and passing it on.
He is a really hard worker which is an element of his game that is underappreciated. For example, at Lyon this season, he has covered more ground per game than any other player in the squad, so he puts the work in as well.
He is playing the best football of his career at Lyon and is one of the better players in the league.
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Tim Vickery is a South American football expert.
There are two stumbling blocks at the moment. The terms of payments are still being worked out. What does the player want?
Would he be willing to trade playing at the top of the league in France and European football for near the bottom of the table in the premier league?
Bruno Guimaraes is with the Brazil team at the moment and they play tonight. Brazilians can not really know what a big club is.
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He is surrounded by a group of players from the Premier League, and I am sure he is giving them information.
There is a report in Brazil that he would like to go to Newcastle. He is a big character. If you are at the bottom of the table, it is good news that he is in the dressing room. He is not afraid of stepping up.
He is also very versatile. He has a good engine and is competitive. It is a lot of money, which is not the biggest problem at the moment, and you wonder if he can move the ball quickly.
He is ambitious and intelligent. I think he has a lot to offer.
The hope of signing Jesse Lingard is almost over.
One source told Sky Sports News that the deal is dead because of the differences between the valuation of the two teams.
The England international was on the verge of joining the club before the end of the January transfer window, but they were prepared to pay a fee for him as well as his full wages.
Lingard wanted to go somewhere where he could play regular football and not be stuck at Old United.
They are expected to look elsewhere for reinforcements.
Lingard can leave for free in the summer if he wants to, and he won't stay at Old United beyond this season.
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If Sevilla offers 45 million dollars for the centre-back, then it will be possible for Newcastle to sign Diego Carlos.
Sky Sports News reported last week that Carlos would like to move to Newcastle but the club are unwilling to pay more than 30 million dollars.
Sevilla, who are currently second in La Liga and chasing their first title in 75 years, offered to almost double Carlos' wages to match what he is being offered by Newcastle.
Sevilla think it's a fair price for a world-class defender who's been watched by Real Madrid, Manchester United, Spurs and the like.
If Chris Wood were to be purchased by the club for 25 million dollars, then it would be a fair price for Carlos.
It is thought that the player would be available for around 30 million dollars, but that Sevilla will continue to stall. They are now looking for defensive reinforcements elsewhere.
Carlos is aware that time is running out to complete a deal with Sevilla and he is still hoping that they can agree on terms.
The clock is not running. The transfer window closes at 11pm on January 31.
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