United have been linked with a number of strikers and could consider their options before attempting to sign Depay. They may also need assurances from Cristiano Ronaldo over his future ahead of a move for a new striker.
Meanwhile, Depay’s stance is yet another blow for Newcastle, who have endured a frustrating transfer window. Eddie Howe is yet to sign a striker despite the club’s vast wealth under Saudi Arabia’s Public Investment Fund.
The Magpies were rejected by Hugo Ekitike, who has joined Paris Saint Germain on loan from Reims. Howe has welcomed three new players for a combined fee of around £60m.
Goalkeeper Nick Pope has been signed by relegated Burnley. Newcastle also splashed out £33m to bring in defender Sven Botman from Lille, while the loan of left-back Matt Targett from Aston Villa was made permanent.