Bayern Munich have opened talks with Newcastle over a potential summer move for Anthony Gordon.
Newcastle will listen to offers for the England winger this summer as they expect him to want to explore his options.
The Magpies and Bayern have a good relationship and official contact has been made by the German champions, who have been keeping an eye on the 25-year-old since the turn of the year.
Gordon's agents have also been pictured in Barcelona in recent days, but there's been no direct contact with Newcastle and Barca as yet.
Gordon has four years left on his St James' Park contract, and is the club's top scorer with 18 goals this season.
When asked about the winger's future while speaking in his press conference ahead of facing Nottingham Forest, live on Your Site on Sunday, Howe said: "No, none. That is not something I'm involved in.
"It is difficult for me to comment on individual players and timescales. It is an area that is not my forte.
"All I am looking to do is try to finish this season with this squad in a strong way. There is no point looking too far into the future.
"The summer transfer window is difficult to predict on any level. We have three big games to play."
Your Site News reported back in April that Gordon and his Newcastle team-mates Sandro Tonali and Tino Livramento could all leave St James' Park in the summer following interest from English and European clubs.
Gordon, who joined the club for £45m in January 2023, is believed to have admirers at Arsenal as well as in Bavaria. There was also an attempt from Liverpool to sign the former Evertonian in 2024, but the move didn't come to fruition.
When asked about what the future could hold for Gordon prior to Newcastle's 2-1 home defeat to Bournemouth, Howe remained coy but reaffirmed he only wanted players 100 per cent committed to the club.
"I discuss things with players all the time. I don't necessarily discuss transfer speculation unless I feel it's got to a point that I have to," Howe said.
"After I had the chat with Sandro (Tonali), the biggest thing I look for is the commitment to training because if I see that, the player will perform. That will be the same with Anthony and every player.
"One thing I'm not going to do is play any player if I don't feel they're 100 per cent committed to the club and it's future.
"I'm not talking about Anthony there, I am talking across the board."
Howe was quizzed on those comments and insisted Gordon remained committed to the club when asked if he would feature in the final three games of the season.
"Yeah, he wouldn't be in the squad if that wasn't the case," Howe said. "I judge that on my relationship with the player and how I see them train.
"I will do what is right for the team and best for the football club.
Your Site News' North East correspondent Keith Downie:
"Having been with Newcastle for more than three seasons, there is a real chance Gordon could go this summer. The winger has turned himself into an England regular since working under Eddie Howe, and the prospect of no Champions League football isn't a positive one for Newcastle keeping him beyond the summer.
"But Newcastle commanded a Premier League record fee when they sold Alexander Isak to Liverpool last summer, and they would be looking for a big outlay again if clubs were to make official approaches for Gordon.
"How much is a big outlay? I'd say around double the £40m (+£5m) Newcastle paid for him in 2023. They are in a strong negotiating position - he still has four years left on his current deal.
"He's also the third-top scorer in the Champions League this season, and that hasn't gone unnoticed on the continent.
"I'm told Gordon is still conducting himself in a professional manner and is keeping his head down for the final six games of the season.
"I think Newcastle fans could accept Gordon moving to Bayern Munich rather than to any of their Premier League rivals.
"Newcastle CEO David Hopkinson told reporters recently that Newcastle may have to sell to buy big this summer, and Gordon is one of the club's best assets.
"If Newcastle were to rake in around £75m-£80m for Gordon, it would allow them more freedom in the market and give Howe (or a new manager) welcome funds to spend."
Your Site' Callum Bishop:
"While it may have not been enough to qualify for the Champions League final, the semi-final first leg with PSG emphasised just how potent Bayern Munich's attack can be.
"With a front three that already consists of Harry Kane, Michael Olise and Luis Diaz, the Premier League influence has its fingerprints all over the Bayern attack. And it has served Vincent Kompany well, given they have combined for over 100 goals this season across all competitions.
"Add Gordon to the mix and you have another option who, while not as prolific, is still young enough to develop and is flexible. While he may be more natural on the left, Eddie Howe's reluctance to use Nick Woltemade or Yoane Wissa as a No 9 has seen him turn to Gordon as the central striker.
"And for all the criticism of the competiveness of the Bundesliga, the stats suggest that being there has improved Kane, Diaz and Olise. The latter, especially, has put himself in Ballon d'Or conversation with his development.
"It provides an attractive opportunity for Gordon. Not only is Champions League football almost a guarantee every year, but this season has proven he can be a big player in it."
