Just talk: O'Neill ignores speculation over Heskey
The England striker has been tipped as a potential target for his former club, Liverpool.
However, O'Neill takes such speculation in his stride and puts it down to the time of year now he transfer window is open again.
He said: 'It isn't of any concern to me at all. It is just the nature of the business.
'Things have been bubbling up because January is the only opportunity that clubs can bring in players or move players out during the season.
'It doesn't bother me one jot.
'I cannot go on confirming or denying stories. It just happens.
'We will be linked with a lot of players in January and a lot of clubs will be linked with some of our players.
'My own particular view is that in a general sense agents want to satisfy their players and you are going to get a lot of that in the January window.'
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