Newcastle have not made any approach for Watford boss Malky Mackay to become assistant manager at St James' Park, according to the npower Championship club.
Reports had suggested new Magpies manager Alan Pardew wanted Mackay to join him on Tyneside as his number two.
But Hornets chief executive Julian Winter told the Watford Observer: "There has been no approach to the club of any kind."
Mackay has impressed during his time in charge at Vicarage Road and the Hornets are 10th in the Championship, just four points outside the top six.
Copyright (c) PA Sport 2009, All Rights Reserved.