NEWCASTLE believe their package to prise Ronaldinho away from the clutches of Manchester United is worth £14m - £2m more than the Premiership champions' offer for the Brazilian superstar.
Magpies chairman Freddy Shepherd is booked for talks with the World Cup winner's agent and brother, Roberto Assis, in London tomorrow.
It is understood Shepherd will offer England's World Cup quarter-final destroyer a four-year contract worth about £8m to bring his mercurial talents to Tyneside.
But the key to any deal is Paris St. Germain's willingness to accept Newcastle's valuation of Laurent Robert.
PSG have indicated they are prepared to take old boy Robert back in part exchange for Ronaldinho.
Newcastle still rate the enigmatic Robert at close to £10m - the figure they paid PSG for him two years ago - and reckon they can top the offer from Old Trafford with a £4m cash adjustment.
But PSG are sceptical about the price the Geordies are placing on Robert, whose form since he quit the Parc des Princes has been indifferent to say the least.
Man United remain firm favourites to land Ronaldinho, who has already admitted that a move to Old Trafford is his preferred option.
Ronaldinho guaranteed his place in the World Cup's Hall of Fame with the audacious long-range free-kick which embarrassed England goalkeeper David Seaman in Shizuoka last summer.
Deposed European champions Real Madrid are also interested in the 23-year-old attacker, but the issue is complicated by their potential move for David Beckham.
Robert is said to be furious at Newcastle's plans to sell him behind his back and ideally wants to stay at St. James' Park.
But his British agent, Willie McKay, has admitted that market forces will dictate where his future lies.
"If someone comes in with the right price, the player is sold,'' said McKay. "We're seeing that with David Beckham.
"But Laurent wants to see out his contract with Newcastle.''
While the Magpies are ready to sacrifice the 28-year-old winger, manager Sir Bobby Robson is understood to be reluctant to include French left-back Olivier Bernard as a makeweight in the Ronaldinho project.
Meanwhile, Sporting Lisbon have enquired about transfer-listed Newcastle midfielder Clarence Acuna.
The Chilean's agent, Eduardo Pena, has revealed that the Portuguese giants are keen on Acuna, who was one of five players slapped on the list ten days ago.
Pena said: "Sporting called me last Friday to find out about the contractual situation of Acuna at Newcastle.
"I told them that he has more than a year left on his contract there, and it would be necessary to speak to the club first.
"The player is interested in that possibility, but first he needs an understanding between the clubs.''
Sporting's interest in Newcastle centre-back Steve Caldwell looks to have cooled.
Free agent Caldwell, who admitted in Northern Echo Sport last month that he might be forced to stay with Newcastle, is now considering the take-it-or-leave-it one-year contract on offer at St. James', after initially dismissing the deal as "an insult''
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