Kieran Trippier and James Tarkowski share the same roots, as Manchester-born defenders having stints at Burnley.
Trippier left the Clarets one year before Tarkowski arrived from Brentford, but they are known friends and former England teammates.
But Burnley wouldn't likely accept a January offer considering star striker Chris Wood has already joined their relegation rivals this month.
With the Magpies set to miss out on Jesse Lingard, they could pursue Alli as an attacking-midfield alternative.
The 25-year-old knows Trippier from Spurs and England, so he would likely be a big pull if Newcastle approached him.
Lingard's Manchester United contract expires in the summer, and for that reason, the Red Devils are hesitant to let him leave on loan this month.
Luis Suarez has been linked with a Premier League return this month after falling down Diego Simeone's pecking order at Atletico.
And Trippier would undoubtedly help him settle, given they won La Liga together in the Spanish capital last season.
