The 23-year old has had an inconsistent start to this season and he is reportedly unhappy playing under current Magpies boss Sam Allardyce.
The Nigerian international has a £13 million release clause in his contract and it is believed Villa are willing to meet that valuation although Martins would prefer a move to City.
Both Villa and City are understood to be in the market for a new striker and Martins is believed to be high on both Sven Goran Eriksson and Martin O'Neill's wish list.
Martins is a quality striker with bags of pace and it is clear that this season he hasn't showing his best form. I feel a move would be the best option for him at this time but who he moves to is a different question.
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