The Mail on Sunday reports that Swansea are looking to offload the striker and the Magpies are looking to strengthen their attacking options.
Reports claim that a fee at around £7million could be agreed by the clubs.
Jonjo Shelvey left Swansea and joined Newcastle on Tuesday in a £12million deal and he could now be joined by Gomis at St James’ Park.
Gomis has failed to make an impact at Swansea in the last few months.