Recent media speculation has suggested Bruce could be lined up as the Magpies' next boss, with current head coach Joe Kinnear recovering from a heart bypass operation.
But Corbridge-born Bruce has quelled talk of a return to the North East and questioned the poor taste of the rumours considering Kinnear's recent health scare.
The Wigan chief said in the Manchester Evening News: "So, I'm going to Newcastle, am I?
"It is news to me and I think it's a little bit disrespectful when their manager (Joe Kinnear) is going through what he's going through right now.
"I've heard nothing at all and I am happy here at Wigan."