The Hawthorns outfit are believed to have already rejected bids from all three clubs, turning down a £16.2million offer from Spurs and a £18million bid from the reigning champions. The value of the Magpies’ failed approach is unknown.
The 22-year-old has been issued just eight Premier League starts by manager Tony Pulis this season, amid persistent accusations over a lack of professionalism, and is now into the final 18 months of his Baggies contract.
But chairman Jeremy Peace – who infamously blocked Berahino’s £25million move to White Hart Lane during the summer – believes widespread interest in the Burundi-born striker should secure the club a £30million fee.
He also sees Raheem Sterling’s £49million move to Manchester City last summer as a benchmark for other transfers involving young home-grown players.
Chelsea, Newcastle and Spurs are all on the lookout for added firepower this month but none appear likely to meet West Brom’s lofty valuation – which The Sun claim is around double Berahino’s actual market worth.