The 12-times capped Northern Ireland international was the subject of a failed £8m offer from Liverpool earlier this summer. Jurgen Klopp had identified Lewis as the man he wanted to provide competition to Andy Robertson.
However, Norwich were said to be holding out for nearer £20m and rejected Liverpool’s approach. The Reds have since brought in Kostas Tsimikas from Olympiacos.
Liverpool’s failure to agree a deal, however, has opened the door for Newcastle. They are in the markey for a new left-back after Danny Rose returned to Tottenham.
The Athletic is now reporting that Norwich have accepted a bid from Newcastle of £13.75million. That deal will rise ‘significantly’ depending on performance-related add-ons.
The report also claims Norwich will insert a sell-on clause into the contract.
It will be Newcastle’s first signing this summer, following the collapse of their Saudi Arabian-backed takeover.