Breen left first division Coventry City at the end of last season, but a series of good performances in the World cup with the Republic Of Ireland squad has seen his stock increase.
But despite Barcelona reportedly being interested on the back of his performances, but it is now a straight battle between Everton and Newcastle.
"There is substance to that. Newcastle's interest is quite clear," confirmed the players agent Sky Andrew to the Sunday Sun.
"The situation is ongoing and we will have to wait and see what happens.