It has been reported by the British newspaper that the Magpies have made a bid of £11.5 million for the Netherlands international, who himself is ready to switch to the Premier League outfit.
The 24-year-old will not travel to Switzerland today with the rest of the PSV squad for a pre-season training camp, according to the report.
The Shields Gazette claims that Everton are also interested in Wijnaldum, who joined PSV from Feyenoord in the summer of 2011.
It has been reported by the British newspaper that the Ligue 1 outfit do not want to sell the 22-year-old and have handed him the number 10 shirt.
However, Premier League outfit Newcastle remain interested in former France Under-21 international Thauvin, according to the report.