Clark said: "I can't really make any comment because there's nothing to comment on. I have had no contact with Burnley and my focus is on preparing the side for Saturday's game with Southend and the game against Bristol Rovers.
"I'm concentrating on how we can do better in the second half of the season than we did in the first half."
Town chairman Dean Hoyle, who appointed Clark at the Galpharm Stadium 13 months ago, said: "There hasn't been any approach from Burnley regarding Lee. I've had an open and honest relationship with Lee, we talk all the time, but we've never spoken about this.
"It's flattering that both our players and manager are being linked to other clubs because it's a reflection of how far we've come. Rumours are part and parcel of football."