Nick Mashiter, BBC Sport football news reporter

Nottingham Forest did not want to sell Elanga but every player has his price.

There was a desire to keep the winger at the City Ground this summer but with Newcastle prepared to pay £55m and meet Forest’s asking price, the situation naturally changes.

Elanga did not push for a move but a club record sale is ultimately too good to refuse.

They kept him from the Magpies last season but this will be a £40m return after signing the Sweden international from Manchester United for around £15m just two years ago.

Former boss Steve Cooper was crucial to Elanga joining, he was poised to go to Everton but Cooper convinced the youngster the City Ground was the best option and that he would play and develop.

Boss Nuno Espirito Santo has previously spoken about the importance of keeping his squad together, one which eventually finished seventh in the Premier League to return the club to Europe for the first time since 1995-96.

Murillo, Chris Wood, Neco Williams and Ola Aina have signed new deals this year, along with Nuno himself, as Forest focus on building from a position of strength.

Yet winger Elanga is being allowed to leave despite being a crucial part of Forest’s season and the way they play.

With Callum Hudson-Odoi, he carried threat from the flanks and helped Wood score 20 goals last term, Elanga scoring six goals and making 11 assists.

Those were the third most assists in the Premier League last season, behind Mohamed Salah [18] and Josh Murphy [12] – someone he could potentially be replacing at St James’ Park.

Fellow winger Ramon Sosa is also being allowed to leave the City Ground, he is expected to join Palmeiras in Brazil, so Forest will be a little short in wide areas.

PSV’s Johan Bakayoko is of long-term interest and scored 11 goals as PSV beat Ajax to the Eredivisie title on the final day but expect Forest to be surgical with their signings as they look to bulk up to prepare for Europe.