Anthony Elanga has already shown Newcastle United his talents amid transfer speculation

Elanga has been linked with a surprising move to Tyneside in a double deal between Newcastle United and Nottingham Forest that could help both clubs in their fight to stay within the Premier League’s Profit and Sustainability Rules. Both clubs have to sell players before June 30 to comply with PSR and not risk a points deduction next season.

Reports have suggested that Newcastle, who have long-standing interest in Elanga, could make a move for him with Elliot Anderson or Yankuba Minteh as potential alternatives that could go the other way. Much like Aston Villa and Everton’s deal to swap Lewis Dobbin and Tim Iroegbunam, any deal involving Elanga and a Newcastle United player wouldn’t be a straight swap deal, but would instead involve players going in either direction for transfer fees in separate deals.

This would enable both clubs to bank the money they received for their player as profit on their financial records, whilst being able to spread the cost of the incoming transfer over the length of their contract. These types of deals will be scrutinised by the Premier League, however, in their current laws, there is nothing to stop clubs engaging in these sort of transfers as a way to help against PSR.

Forest, meanwhile, are reluctant to sell Elanga this summer - whilst Eddie Howe and Newcastle United would also, in an ideal world, like to keep both Anderson and Minteh to develop both of them at the club. Minteh has yet to kick a ball for the Magpies whilst Anderson will be keen to put an injury hit season last year behind him and flourish when given the opportunity in the first-team.

For some fans, the prospect of swapping a home-grown player or a promising youngster for Elanga may not be appealing. However, Magpies fans have already been shown first hand of Elanga’s great talent with two brilliant displays against them last season.

Many will remember their 3-1 defeat to Forest on Boxing Day with Chris Wood grabbing the headlines with a hat-trick against his former side. However, what may have been forgotten was Elanga’s two assists for Wood on that afternoon.

Elanga was a constant threat for Nuno Espirito’s side at St James’ Park that afternoon and, along with Callum Hudson-Odoi and Morgan Gibbs-White, terrorised the Magpies defence. He would continue that in the reverse fixture at the City Ground less than two months later.

Elanga managed to get on the score sheet that day, slotting past Martin Dubravka after using his speed to stream past Dan Burn and Sven Botman. The Swedish international played the full 90 minutes on that occasion and was a threat right until the end of the game, one the Magpies were fortunate to leave with all three points courtesy of a Bruno Guimaraes brace.

Elanga joined Forest from Manchester United for £15m last summer after failing to nail down a regular starting spot at Old Trafford. He would go on to register five goals and nine assists during his first season in Nottingham.