The 25-year-old Italian international has developed into a key member for the Blucerchiati since joining from Parma in 2014, but may be offloaded in the coming months as his contract expires next summer.
The striker has attracted attention from clubs in Italy, England and France already, and reportedly rejected a switch to Premier League new-boys Watford last week.
According to Gazzetta TV, Newcastle are attempting to revolutionize their forward line for this season, and see Okaka as the perfect target to do so.
Sampdoria are open to a sale, and may allow the powerful striker to leave on a cut-price deal given his current contract situation.
Okaka only netted four goals in 32 appearances last term for Sampdoria.