The return of Jonny Wilkinson in an impressive Powergen Cup win over Sale Sharks made for a good day's work for Newcastle at Kingston Park.

Wilkinson came off the bench after 54 minutes and made an immediate impact, sending Matthew Burke over for a try and controlling the game with his varied kicking.

With 20-year old fly-half Toby Flood and 19-year old winger Mathew Tait also turning in eye-catching performances, there was good reason for the small Kingston Park crowd to go home full of optimism.

Burke and Hall Charlton both went over for two tries for the Falcons, but it was youngsters Tait and Flood who impressed most against an under-strength Sharks outfit.

Tait was involved in just about everything good that the Falcons did, including a sublime first score of the game after just three minutes.

It was a try of breath-taking simplicity.

A catch and drive from a line-out on the halfway line put their backs on the front foot, allowing Flood to release Burke with an inch-perfect cut-out pass.

The former Wallaby fed Tait, who burned off Steve Hanley for a superb try in the corner. Flood's conversion made it 7-0.

The Falcons were further ahead minutes later when scrum-half Charlton went over from close range following a series of forward drives close to the line. This time Burke converted before a Daniel Larrachea penalty pegged it back to 14-3.

Sale's forwards began to exert themselves, but Newcastle's backs continued to look threatening - especially the razor-sharp Tait.

It was Tait who nearly set up Newcastle's third try when his quick tap penalty gave Burke the chance to put Jamie Noon in - but for once, Burke's radar was out and the chance was lost.

Sale took advantage, and Larrachea added two further penalties to make it 14-9 after 34 minutes.

The Sharks' mini-revival seemed to galvanise the Falcons, and Burke knocked over a simple penalty just before the break after some sustained pressure in which Tait and Flood were again instrumental.

The tide turned dramatically in Newcastle's favour early in the second half when Sale lost both John Carter and Nathan Bonner Evans to the sin bin within two minutes of each other.

The Falcons took immediate advantage, Burke squeezing between two Sale defenders on the blindside to score in the corner after Newcastle had opted for a scrum from a penalty.

Burke missed the conversion. But to make matters worse for Sale, Rob Andrew took the opportunity to introduce Wilkinson - and the World Cup-winner marked his entry with a thunderous 45-metre clearance with his first touch.

He was at it again two minutes later, putting Burke clear for his second try with a trademark miss-pass.

Wilkinson's conversion made the game safe at 29-9, and Charlton's late score added another five points to the margin.