NEWCASTLE UNITED will sell both Elliot Anderson and Yankuba Minteh today after a day of frantic negotiations enabled the club to successfully plug the gap on their Profit and Sustainability balance sheet.

Minteh is due to undergo a medical at Brighton this morning after Newcastle agreed a £33m fee for the teenage winger, who has never played a senior game for the club.

But while the deal for Minteh went a long way towards ensuring the Magpies would not be in breach of the Premier League’s financial regulations, another sale was needed to rule out the possibility of a points deduction next season.

As a result, Newcastle have also now accepted Nottingham Forest’s £35m offer for Anderson, with the midfielder also due to undergo a medical and finalise personal terms in the Midlands today.

While the Magpies were linked with a possible deal involving Forest winger Anthony Elanga and midfielder Morgan Gibbs-White, Anderson’s departure will not see either player move to Tyneside.

However, Newcastle are involved in discussions over Forest reserve goalkeeper Odysseas Vlachodimos, and are set to agree a deal for the Greece international.

Vlachodimos is set to have a medical on Tyneside later today at around the same time that Anderson will undergo similar tests with Forest.

The exit of both Anderson and Minteh will enable Newcastle to remain within the rolling three-year financial guidelines laid out by the Premier League, and means the club will be in a position to make signings of their own this summer.

The difficulty of the situation Newcastle have been facing in the last few weeks was highlighted by the manic negotiations that have taken place over a host of different players in the last couple of days.

Liverpool raised the possibility of signing Anthony Gordon, but while their interest was not immediately dismissed, with Newcastle discussing a deal that could potentially have seen centre-half Jarrell Quansah heading to Tyneside, those talks broke down early on Saturday.

Chelsea have held a series of talks over Alexander Isak, but the Newcastle hierarchy were always adamant that losing the Swede was an absolute last resort and would only have been seriously considered if other sales proved impossible and Chelsea were willing to bid up to £200m. Neither scenario played out.

Instead, Minteh’s sale was agreed on Saturday, with the Gambia international having pushed extremely hard to get a chance to prove himself in the Premier League.

Minteh was initially set to join Everton, but those talks collapsed last week when a reciprocal deal involving Dominic Calvert-Lewin moving to Tyneside also broke down.

Lyon then stepped in, and were willing to agree to a deal that could eventually have been worth around £40m, but Minteh dug his heels in and rejected the opportunity to move to Ligue 1.

Brighton’s interest got Newcastle out of a potentially tricky situation, with the Seagulls having spent last season closely monitoring the 19-year-old, who enjoyed a breakthrough season on loan at Feyenoord in the Dutch Eredivisie.

Ideally, Minteh would have liked the opportunity to stake a claim for a place in Newcastle’s first-team squad next season, but when it became clear he was going to be sacrificed because of financial considerations, his representatives insisted he remained in England.

He is set to sign a long-term contract with Brighton later today, and the terms of his move to the Amex Stadium are not understood to include a buy-back clause. There should, however, be a sell-on element to the deal that will see Newcastle profit if Minteh leaves Brighton for more than £33m in the future.

Eddie Howe accepted the need to sanction Minteh’s departure at an early stage of the summer, but the Magpies head coach is understood to have been much more reluctant to lose Anderson.

The 21-year-old was sidelined for more than four months last season after suffering a serious back injury, but returned to play a major role in the final two months of the campaign.

He was involved in the Magpies’ final 12 league matches, starting six of them, and leaves Tyneside having made a total of 55 senior appearances since breaking into the first-team ranks.

He had been earmarked for a major role within the senior group next season, but the PSR regulations effectively encourage clubs to sell their homegrown players as any money received for them is pure profit on the balance sheet, which can then be reinvested into transfer fees and wages.

Forest have had their own PSR issues – they were docked points last season because of a breach of the rules – but they were able to offer £35m for Anderson, with their bid quickly beinhg accepted on Tyneside.

Anderson did not want to leave his boyhood club, having graduated through Newcastle’s academy, but he has been offered attractive personal terms and has agreed to move to the City Ground.

Newcastle are unlikely to make any additions in the next 24 hours, with their focus in the last week having been trained on moving players out, but sources insist there is confidence that this weekend’s fire-sale will leave the club in a position where they can spend significant sums in order to strengthen the squad in the remainder of the window, with their balance sheet effectively having been wiped clean.