Rafa Benitez says Mike Ashley's extraordinary TV interview hasn't changed what he thinks about the club, owner or transfer situation.
Ashleyrevealed that he wouldn't put any more money into the club in an interview aired by Sky Sports last weekend.
The billionaire also insisted that he was prepared to sell the club to the right buyer.
Benitez was promised "every last penny" generated by Newcastle through promotion and player sales in May.
However, United have been unable to compete with many Premier League clubs in the transfer market.
Asked for his thoughts on Mike Ashley's interview, Benitez said: "I'm concentrating on improving the team. It didn’t change anything of what I think.
"The reality is that we're ready to play the second game in the league and try to prepare as well as we can."
Pressed on Ashley's claim's about funding, Benitez added: "He knows what he told me and what I was thinking. "We know where we are and what we want. My focus is to win on Sunday."