The Journal reports that West Ham have rejected Newcastle's bid for James Tomkins, and while there has been further contact between the two clubs, Hammers boss Sam Allardyce is refusing to lower his £8m valuation of the 22-year-old.
Similarly, Pardew has accepted that Middlesbrough will not sell Rhys Williams for less than that figure, and while he travelled to the Riverside to watch the Australian at first hand earlier this month, the Newcastle boss does not feel he is yet at a level to justify such an outlay.
Ajax's Jan Vertonghen is more developed, but the Dutch club are understood to have quoted an asking price of £10m, a sum that is outside United's price range.
Newcastle scouts have watched Watford's Adrian Mariappa and Brighton's Lewis Dunk repeatedly this season, and the duo are both regarded as viable options.
Mariappa, a 25-year-old centre-half, could be available for around £2m, a price that reflects his complete lack of top-flight experience, but which could potentially enable Newcastle to sell him on at a profit in the future.
Pardew has also been running the rule over Middlesbrough skipper Matthew Bates, who is out of contract at the end of the season and could therefore potentially be available for a reduced fee.