It is understood that the 24-year-old, who is out of contract at the end of next month, is close to tying up a move to Sky Bet Championship club Bournemouth.
Gosling joined the Magpies on a free transfer from Everton on a four-year in July 2010, but arrived recovering from an injury and has struggled to make an impact since.
He spent three months on loan at Blackpool last season and returned to make eight senior appearances for Newcastle, the last of them as a substitute in the 3-0 Barclays Premier League victory over Cardiff on May 3.
However in total, he pulled on a black and white shirt only 35 times and started just 11 games.
Gosling is likely to be the first of several men to leave Tyneside this summer with Pardew preparing for significant rebuilding work.
He could be accompanied by several higher-profile figures with Shola Ameobi also out of contract and Hatem Ben Arfa, Sylvain Marveaux and Gabriel Obertan having become peripheral figures in recent months.
Pardew has signalled his intention to recruit British players with proven top-flight experience after shopping almost exclusively on the continent for several seasons.
He already has vacancies for a midfielder playmaker and at least two strikers following the departures of Yohan Cabaye to Paris St Germain in January and those of loan signings Loic Remy and Luuk de Jong following loan spells, but it likely to opt for further change.