O'Neill insists he will turn to other targets rather than reignite any interest in the England player.
He told the club's official website: "I wouldn't normally respond to individual links but as (Blackburn boss) Paul Ince rightly said, we did make a bid for David Bentley.
"That was some time ago and Blackburn rejected the bid - as is their prerogative.
"We do not intend revisiting that and we have switched to other transfer targets."