Tevez is one of a number of big name forwards linked with the big spending principality club.
“No, we are not in negotiations [for Tevez]”, the club’s sporting director Vasim Vasilyev told French radio station RMC.
“Many newspapers have talked about it, but this issue has never been discussed.”
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Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.
Newcastle United are staring down the barrel of relegation to the Championship for the second time in the past eight years.