NEWCASTLE UNITED'S January sales frenzy hit overdrive last night when it emerged they have made an incredible double swoop for Samuel Kuffour and Sylvain Distin.

Within an hour of learning the Magpies were in advanced talks with Bayern Munich defender Kuffour, a £5m bid was rejected by Manchester City for skipper Distin.

It was a clear signal of intent from Newcastle on the day that they officially unveiled the first part of the ambitious plan to transform a leaky defence by parading Celestine Babayaro and Jean-Alain Boumsong at St James' Park yesterday morning.

And if the latest moves in the transfer market are successful they are sure to spell the end for at least two of manager Graeme Souness' existing defenders - with Andy O'Brien, Olivier Bernard and Titus Bramble the most likely casualties.

Kuffour is out of contract at the Bundesliga leaders in the summer and if he was to leave this month he would only cost a nominal fee.

However, with both Milan clubs also believed to be interested, there could still be difficulties in thrashing out a deal.

The 27-year-old's agent Fabio Parisi said last night: "We know Newcastle are interested in the player and they've told me they are interested. Bayern, of course, would like the player to leave now because he could leave for free at the end of the season, and if they receive an attractive offer something could happen."

As well as being in deep negotiations to lure the Ghanaian centre-back to the Premiership, Newcastle also opted to up their bid to take Distin back to the North-East.

The City captain spent time on loan at St James' before opting to join Kevin Keegan's side in 2002 - a transfer that led to chairman Freddy Shepherd labelling the Frenchman a 'mercenary'.

But the City board, holding out for £7.5m, confirmed through a spokesman last night: "I can confirm that Newcastle have made a formal approach for Sylvain with a bid in the region of £5m. We have rejected the bid as Sylvain is not for sale. He has three and a half years left on his contract and is staying here."

Souness, who has also declared an interest in Fulham's Luis Boa Morte, has prepared Newcastle's crop of millionaire footballers for some 'real English football' when part-timers Yeading attempt their own FA Cup giant-killing act tomorrow.

The new signings already in the bag - Boumsong and Babayaro - will form part of the backline that comes face to face with warehouse courier-cum-striker DJ Campbell at Loftus Road.

Campbell has already scored seven of Yeading's goals in a six-match run that has got them through to the third round and it is just one of the many eagerly-awaited duels on the bill.

Newcastle, struggling in mid-table in the Premiership, are unsurprisingly massive favourites to progress through to round four and the Ryman League leaders are as high as 25/1 outsiders to claim a shock win that would rank even higher than Hereford's 1972 victory over Joe Harvey's side.

Souness was keen to stress that he does not fear an early embarrassing exit this time but has warned Newcastle's array of rich sportsmen to treat their semi-professional counterparts with caution.

"The key word is respect. If we show them that we will be fine. There's potential for embarrassment there and I am sure they will want to test our resolve and fight," said Souness, whose only success in the competition came in charge at Liverpool in 1992.

"In my time here the players have never let me down so I am not worried about that. We will meet the challenge head on and if we do that we have a real chance.

"Respect is a word I will use a lot between now and the game and I fully expect us to respect them. We are professionals and we should be ready for whatever challenge they will throw at us physically."

Yeading are nine points clear in the Ryman Premier League and have won their last eight matches.

The Ding have not conceded a goal in 453 minutes of football and Souness claims to know exactly what opposing manager Johnson Hippolyte's teamtalk will consist of.

"The Yeading manager will be saying 'let's see if they fancy some real English football' and hopefully we will," said the fiery Scot, who was on the wrong end of a humiliating Scottish Cup exit to Hamilton when he was player-manager at Rangers.

"It will be an interesting game and we are stepping into the unknown. But I suppose it does help us that we are playing at Loftus Road rather than at Yeading's ground. We know that ground and hopefully it will help us."

Yeading defender Nevin Saroya - who was in Vinnie Jones' blockbuster film Mean Machine - will have to settle for a run-in with Shola Ameobi tomorrow as Alan Shearer continues to struggle with injury.

Shearer had been expected to make his return from a calf injury last week but a set-back means he is now due to make a return to the side against Southampton next weekend.

By that time Newcastle could have three new signings if deals to bring Fulham's Portuguese forward Boa Morte, Kuffour and Distin can be agreed.

But Souness last night revealed that full-back Stephen Carr is facing a longer spell on the sidelines.

Carr is still struggling with a knee injury and the Newcastle boss said: "He has had a scan and he has a problem with his tendon. We are going through a difficult time with him and we will go down a different track in the next two weeks to see if that helps."

Midfielder Kieron Dyer will be rested tomorrow after playing over the Christmas period carrying a knock.