Speculation in France suggests an agreement with the Magpies could be reached when the transfer window re-opens in January.
Newcastle will, however, be forced to dig deep if they are to secure the France international's services, with Toulouse in a position to demand a sizeable fee for one of their prized assets.
Chelsea and Arsenal are said to have mulled over an approach in the past, but neither has put an offer on the table.
Sissoko is aware that there is no guarantee that Newcastle will make a move in the New Year, and for that reason he is reluctant to discuss a switch.
He is prepared to admit, though, that he would welcome the opportunity to test himself on the Premier League stage.
"To play in the Premier League would be a dream come true," said Sissoko.
"It is a fantastic league and I enjoy watching it.
"Newcastle are a fantastic team and would be attractive to any player. I am no different."