Newcastle United boss Eddie Howe claims the club are working hard to bring in new signings as the January window nears its conclusion.
The Magpies have not been big spenders this winter, despite their heavy financial backing from Saudi Arabia.
Concerns about Financial Fair Play mean that spending has been limited, but Howe believes there may be a couple of new faces before the window closes.
When asked directly about Everton winger Anthony Gordon, Howe told Chronicle Live: "No, no comment on any players."
Howe added: "From my side, I shift my focus from one thing to another. That's one of my strengths, my first priority is always the games. And the players we have here, they are always my priority so training and games and making sure we don't take any shortcuts.
"Then once that is done it is the transfer market and making sure we identify the players we feel that can make the group stronger."
Howe finished: "The club are trying. That's where we are, there's no positive news to give you but certainly there is a lot of work going on."