Coventry chief executive Paul Clouting has insisted striker Lukas Jutkiewicz remains a key part of their plans as they look to bring in players rather than let them go.
Burnley are believed to be interested in signing Jutkiewicz and their coffers were substantially boosted when Chris Eagles and Tyrone Mears were sold to Bolton.
However, Clouting maintains that there have been no offers for Jutkiewicz and he is just focusing on the start of the new season.
Clouting told the Coventry Telegraph: "We've had no approach or bid for Lukas.
"At this stage, as the chairman said, we are looking to bring in players rather than seeing them go out.
"All our efforts are concentrated on the forthcoming season which starts on Saturday against Leicester and should be a big occasion for the city."