Howe told new sporting director Paul Mitchell that the Crystal Palace defender was the one he wanted this summer. Mitchell, we are told, said he would deliver the England star.
However, after a drawn-out saga in which the price for Guehi has risen to close to £70million after a series of failed offers, the move is on the brink of collapse.
Palace chairman Steve Parish now wants in excess of £70m and the situation is complicated by a knee injury to defender Chadi Riad.
We understand that Howe has all but said it is Guehi or no-one at centre-back, and there is a likelihood that no defender will arrive if the move is not salvaged before Friday’s deadline.
New sporting director Paul Mitchell (front), we are told, said he would deliver the England star
Sources have also indicated that Mitchell had misgivings about Guehi being the only option, and that he would have preferred more targets.
It all leaves unanswered questions about relationships inside the club, with Mitchell and chief executive Darren Eales in danger of ending their first transfer window together on a sour note.
Howe has been told to concentrate on coaching the team since the arrival of Mitchell and the departure of his transfer allies Amanda Staveley and Mehrdad Ghodoussi earlier this summer.
The failure to move on players such as Miguel Almiron has also left the Magpies unable to strengthen in the right-wing position, an area Howe had identified as a priority coming into the window.