Manchester City duo Fernando and Eliaquim Mangala are reportedly key targets for Newcastle United as the north-east club plan a £100 million revamp of their squad following their return to the Premier League.

According to Dominic King in the Daily Mail, Magpies manager Rafael Benitez has held discussions about the defender and midfielder with City's director of football, Txiki Begiristain.

King added that both Fernando and Mangala are viewed as surplus to requirements at the Etihad Stadium, but City will look to recoup as much as possible of the £42 million they spent on the French centre-back in 2014.

Brazilian Fernando, 29, has played a limited role under City manager Pep Guardiola in 2016-17, starting only five Premier League matches.

Meanwhile, 26-year-old Mangala was sent out on loan to Valencia last summer. He has been a key part of Los Che's squad in 2016-17, starting 28 of their 36 La Liga matches, but he has clearly not impressed enough to earn a spot back at City.

Per WhoScored.com, Mangala was a relative liability during his first two seasons with City:

He is a talented player, but his tendency to make mistakes likely isn't a trait Guardiola finds attractive.

It would be little surprise to see him shipped out this summer, and he could thrive under less pressure at Newcastle.

However, despite City's desire to recoup the fee they paid for Mangala, they may have to be prepared to make a significant loss on him as the likelihood of a club offering anywhere near £40 million is minimal.