MIKE ASHLEY’S attempts to sell Newcastle United took a crucial step forward last night when the first formal offer for the club was made.

The identity of the group that has made the first serious move to take over at St James’ Park remains unknown, as does the value of the offer.

Nevertheless, this is a key development in Ashley’s determination to offload the Championship club before pre-season training begins on July 1.

Four consortia were due to begin a process of due diligence yesterday, with the groups who have provided proof of their funding beginning to trawl through the books at St James’ Park.

And it was thought last night that one of those has jumped ahead of the rest and tabled a bid to buy out Ashley, who put a £100m price-tag on the club late last month.

If the terms are to Ashley’s liking then the bid could be accepted within the next 48 hours, with the Newcastle owner keen to avoid an auction.

Earlier this month managing director Derek Llambias suggested that whoever came up with the right bid first would be sold the club.

The Singapore-based Profitable group, a second thought to have former Newcastle chairman Freddy Shepherd among its members, plus consortia from America and Oman are believed to make up the quartet who have signed confidentiality agreements.

While it remains unclear whether it is one of those that has made the first offer, Newcastle supporters will be relieved there has finally been some movement after weeks of stand-off.

The sooner an agreement can be reached the better, particularly as Alan Shearer has been waiting to hear whether he will be appointed the next permanent manager.

Shearer was still in the dark over his future yesterday, although the news of the offer could see quick progress made on the manager’s front.

Llambias had claimed there could be movement on the manager’s situation “by the end of this week” and Shearer is trying to remain hopeful there will soon be a favourable outcome.

But he had heard nothing from officials in St James’ Park last night, despite suggestions he will be formally appointed if all of the parties interested in taking over agree to his installation.

Tellingly, though, Newcastle did confirm their first three pre-season fixtures ahead of their first season outside of the top-flight in 17 years yesterday.

The first match will see Newcastle head for The Northern Echo Darlington Arena to face Quakers on July 18 (kick-off 12.30pm).

Then the Magpies go to League One Huddersfield, managed by former Newcastle ace Lee Clark, on July 21 (7.45pm) before taking on Leeds United at St James’ Park on July 29 (7.45pm).

A statement issued by Newcastle also insisted that “further fixtures would be announced soon” and Shearer would like to have a say on those remaining matches.

With the process of due diligence normally expected to take two weeks, Shearer knows the sooner he can slip into the role and start to make firm decisions the better.

It could be that he will find out within the next 48 hours, although sources close to the former Newcastle captain insist he is not taking anything for granted.

If he is appointed, as well as finalising the remainder of the club’s pre-season schedule, Shearer will also hope to make quick inroads towards assembling a squad for the Championship.

An agency, First Artists, are working on selling off most of Newcastle’s highest earners and it will only be then that the incoming manager will be able to introduce some new signings.

One player Shearer had hoped to retain was Steven Taylor, although West Ham United have stepped up their interest in the centre-back who’s regarded as a possible Magpies captain next season.