Sean Dyche confirmed that the Clarets there has been interest in several of his players during the transfer window, but reiterated that the club has no intention of letting anybody go.
Defender Ben Gibson has been heavily linked with a move away from Turf Moor this month having found his opportunities limited at Burnley.
The centre back, who became the club's joint record signing when switching from Middlesbrough in the summer of 2018, has been linked with the likes of Besiktas, Eintracht Frankfurt and Cologne since the window opened.
And now a return to the Riverside is the latest line that has been wheeled out in the press. "We have had various inquiries for various players of all levels," said Dyche.
"Nothing has changed from what I have said previously, we are not under any pressure at all in terms of players going out.
"It will be a decision that we make rather than having to make. That is a much stronger position to be in."
The 27-year-old centre back has made just one start for Burnley in the Premier League when he netted in a Boxing Day battering by Everton.
He has featured twice in the FA Cup, once in the League Cup and was dismissed in his second appearance in the Europa League against Olympiakos at the Karaiskakis Stadium.
"He is as happy as a player can be, we are trying to treat them right and get them as much time as we can," Dyche said.
"Players want to play. We have other players here who haven’t played as much as they like to play but that is the challenge of being at a football club.
"You sign for a club to work hard, and he (Gibson) certainly does work hard and that is part of what it is.
"It is not an easy task if other players have been playing well which I think the centre halves here have done very well so that is the challenge, to try and find the chance to go and play."