A SIGNIFICANT chunk of the Andy Carroll windfall has been used to finance Newcastle United’s rising wage bill.

A major new long-term deal for Cheick Tiote, salaries for all four of this summer’s new recruits and agents and signing on fees have all eaten into the £35million recouped for the sale of their star striker, United boss Alan Pardew revealed yesterday.

But – he insisted amid rising concern that United’s transfer business is close to completion – a major slice of the budget has been set aside to add a second striker to the squad.

It also emerged that if Newcastle manage to sell some of their fringe men before the start of the season a second attacking player may be added. Tranquilo Barnetta, the Switzerland ace, remains a big favourite of the United boss.

At a press day set aside to preview Newcastle’s pre-season tour to America and trip to Darlington, Pardew could not escape the £35million burning question.

“That money has been put back into the club, full stop,” he said.

Questioned more thoroughly, Pardew’s responses were telling.

Among a string of interesting comebacks was the revelation that United’s summer might have been even quieter had they not sold Carroll.

Lucrative offers to Jose Enrique and Tiote, for example, may not have been made.

“I think it (the Andy Carroll sale) has been a big part of what we've done because the wage bill has gone up quite a bit,” he said.

“I also think we need to make sure that over the next three or four years we grow. Our finances have been structured in a way that the team grows each year. So that's where some of the logic of what we have done is to do that.

“I think with the players that we've brought in, we never really got the benefit out of (Hatem) Ben Arfa last year. But then we got him, Ba, Shola, Lovenkrands – we have a little bit of an overload as well at the moment.

“I think it would be helpful if we did actually move one or two players on. I think then we could be in a situation where we bring in another player as well as a striker.”

Does that clarify things? Probably not. But then Pardew is stuck in an unenviable position.

Asked to account for a economic reality which he is not responsible for, the United boss is doing his best to answer the questions put to him with honesty and clarity.

When he tries to justify the distribution of the cash so far, a section of the support respond with incredulity. But The Journal understands he has gone to battle over certain experienced targets, only to be told the club’s stance is non-negotiable.

Charles N’Zogbia, for example, was wanted by Pardew and his coaching team and came heavily recommended by influential Chief Scout Graham Carr. The same is true of Blaise Matuidi, the Tolouse hardman identified as Kevin Nolan’s replacement. Both deals were judged to be too expensive.

It is worth remembering that the only man who can really provide any sort of context to Newcastle’s transfer business is the one person who still refuses to talk – Mike Ashley.

It is the Sports Direct tycoon who sets the financial parameters at St James’ Park and Ashley, too, who has the final say on the transfer wishlists that were presented to him back in May. Those close to Ashley speak of a garrulous, generous man who is also steadfast in his belief that football is living in an unsustainable bubble. He wants to put United on the straight and narrow before investing any more and won’t be budged by accusations that he is selling Newcastle short.

It is Pardew who is at the frontline and the United boss who carries the can for a business plan that is largely untested. He managed well on limited resources last term but there was always a feeling that the squad was perilously thin and that numbers – and quality – were needed.

On that front the United boss insists the club are better equipped to cope with the Premier League next year. But he resisted attempts to coax a breakdown of where the £35million has gone.

“I won't go into specifics – I do not think it is fair. Other clubs don't do it so we're not going to do it.

“Some of the costs of a transfer like (Demba) Ba, they are hidden costs to a certain degree. These free players don't come cheap – they are expensive.

“All three of the players who have come in are what I would consider first team players. So if you put them into the mix plus (Hatem) Ben Arfa and Dan Gosling coming back from what we had last year, we have improved considerably.

“Going into the season as we stand now, I think we're a little bit stronger than we were in the second half of last year.

“Hopefully, if we get another striker in, we'll also be stronger than we were in the first half of the season. That's where we are. I think the additions we have added will add some intelligence to our play.

“Particularly (Yohan) Cabaye, who's a really intelligent player. I think you'll see a slightly different Newcastle to last year.”

Inevitably, the comparison with Sunderland’s spending cropped up. But Pardew offered a straight bat, saying their purchases was “none of his business”.

Aware that Newcastle’s primary target is to recruit younger players while Sunderland are bringing in battle ready Premier League players, Pardew remained diplomatic.

“We’ve not got involved in the business that they did. We’ve got to do what’s right for Newcastle,” he said.