Newcastle have not made any approach for Watford boss Malky Mackay to become assistant manager at St James' Park according to the Championship club.
Reports had suggested that Alan Pardew wanted Mackay to join him at this early stage of his Newcastle tenure as his number two.
But Watford chief executive Julian Winter insists there is no substance in Mackay's Tyneside link.
"There has been no approach to the club of any kind," Winter told the Watford Observer.
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.