Speaking in Seoul ahead of a pre-season game against Tottenham Hotspur, Howe refused to entertain the speculation. He said: "I am aware of what is happening but I am not dealing with it. I woke up today and had two training sessions then came straight here.
"I am finding out what is happening after it has happened, so we will try to bring the best to the football club - I will make that clear - but I can't talk about individual targets."