Ruben Amorim was sacked on Monday after 14 months in charge at Old Trafford after an explosive post-match interview following his team's 1-1 draw at Leeds.
Newcastle boss Howe has been touted as a possible permanent replacement for the Portuguese boss.
He was also linked to the Chelsea job after the departure last week of Enzo Maresca, who has since been replaced by Strasbourg boss Liam Rosenior.
The 48-year-old Howe was asked by reporters on Tuesday whether anything could tempt him away from St James' Park.
"No, not at this current time," he said on the eve of his team's home match against Leeds.
"The most important thing for me is happiness in the role, happiness in the job, the relationships I have with the people around me. Now, that's not always been consistently good and things can change at any football club.
"But, at the moment, I am very happy."
Howe is in his fifth season at St James' Park and last year led Newcastle to a first major trophy in 56 years.
They are currently ninth in the Premier League, just five points off a Champions League place.
"I'm 100 percent here, working as hard as I can, head down, ignoring all the stuff that you guys (the press) write, good or bad, because it's irrelevant," said Howe.
"It's about today's work and trying to prepare the team as well as we can for Leeds, so that will never change from my perspective, my commitment to my work and my job."
