Newcastle United are yet to react to suggestions that Michael Emenalo has rejected the club's approach to be the new director of football at St James' Park.
The former Chelsea supremo has reportedly held talks with the club's hierarchy in Saudi Arabia but turned down the job because the club were not able to match his plans - according to the Telegraph.
Emenalo has been a constant link with the vacant position for the club's new owners with Ajax's Marc Overmars and Liverpool's Michael Edwards also thought to be in contention.
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When asked about a director of football, head coach Eddie Howe said: "It is essential you have a structure that works for your club.
"You need people in positions that can help you manage.
"It's not my decision and not my call.
"If it did happen it's something I'd embrace."
Newcastle have not had a director of football since the days of Joe Kinnear but the former Wimbledon boss left the position in 2014.
Lee Charnley combined duties as managing director to make football decisions behind the scenes but the Blackpool-born director has now also departed the scene at St James'.
Howe is set to be asked about talk of Emenalo's approach after the game against Burnley.
