Manager Louis van Gaal has told the 19-year-old striker he will leave Old Trafford next season to gain more first team experience, and the Magpies believe they can offer that at St James’ Park.
Wilson has scored three goals in 13 games for United this term but has struggled for game time while competing with the likes of Wayne Rooney, Robin van Persie and Radamel Falcao.
Hull City, Derby County and Middlesbrough have also expressed an interest in taking the player next term.