Hughton is being linked with the post as Roy Hodgson prepares to be named new England coach this afternoon.
"I'm on a contract at this football club and it's only speculation - non-facts that are brought to my attention," he said this morning.
"It's always very difficult to talk about things that are hypothetical and things that are very non-fact.
"I have a contract at this football club, we are in a good place at this particular moment because the focus is on these play-off games.
"It's very difficult to speak about anything that's not fact."
He added: "At this moment, it (the play-offs) are taking 100% of my focus."