The 19-year-old midfielder has established himself as a key player for the Dutch side this season, starting 11 of their twelve league fixtures so far.
According to the Daily Mail, Smit has caught the eye of Newcastle, but Eddie Howe’s side will have face some major competition to secure his services.
The report adds that Barcelona, Bayern Munich, Borussia Dortmund, and Real Madrid are all keeping tabs on the Dutchman.
It’s understood that AZ Alkmaar would be open to selling the youngster for a fee of around £22 million, according to AS.