Ayoze Perez is one of a number of strikers who Barcelona are tracking, so it may be that one of the rejected bids has come from the La Liga champions.
However, Newcastle manager Rafa Benitez did not specify from which teams did the two offers came when speaking to 'BBC Newcastle'.
"This year we have received two offers (for Perez)," Benitez said.
"We don't want to sell him".
It remains to be seen where the offers have come from, the only that we can confirm is that Barcelona are still looking for that fourth striker.