The Gunners are looking for a midfielder in the mould of Tiote but have declined the offer from the Magpies.
The Combative midfielder is currently away at 2015 African Cup of Nations where his team Ivory Coast will face Algeria in the Quarter Final.
The 28 year old last year caused controversy when he was pictured in the jersey of the North London club. He has been linked with the club on and off but so far nothing concrete has come of it.
Tiote has struggled so far this season and if you listen to fans he no longer features in club’s first choice eleven.
Should the news be true it contradicts Club’s managing director Lee Charnley’s statement of club being tough sellers.
Since joining from Eredivisie side FC Twente the 48 time capped international has made 118 league appearances from the North-East of England.