RESOLVING THE LEDGER
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Eddie Howe has lost key players Sandro Tonali and Anthony Gordon already this summer while Arsenal are trying to sign their captain Bruno Guimaraes.
There is obviously a level of frustration from Howe at the direction the club are going in their summer recruitment, though the coach was aware of the necessity for the club to sell players this summer.
Earlier this year, Howe had decided to remain at St James' Park regardless of the inevitably about selling players.
But over the summer, his perspective has changed and he will now be leaving.
In an era of financial regulations, just because you have wealthy owners doesn't mean you can spend big in the transfer window. You have to abide by those rules and that is where Newcastle have come unstuck this summer.
They were perilously close to not complying with those rules and that was key in the decisions to sell Sandro Tonali and Anthony Gordon.
With that, if Guimaraes was to leave as well, it would probably have been a step too far for Howe who also has his reputation to defend here.
He may look at the current squad and the recruitment of young, unproven players and think they may struggle this season. There was, in my mind rightly, a concern from his perspective that maybe it is the right time to walk away.
He will go down as a legend at St James' Park. He led them to that Carabao Cup triumph which will never be forgotten and he led them to Champions League football again. His standing among the fans is very high.
But, when you look at their summer, there is every reason to believe next season will be a struggle.
The process to replace him is well underway, no confirmed names yet but I think that will be a process that moves pretty quickly.
Howe had great success in my mind at St James' Park since his appointment, but this summer has been riddled by transfer issues.
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