"The situation with Carlos and everyone else has always been the same and it was the same with Hutton last season," said Smith in the Daily Record.
"If a club offers you big money for a player there is always pressure on you to give it serious consideration - especially after you've been knocked out of Europe.
"We're more susceptible to an offer, but so far we haven't had one and I hope that continues.
"We have no offer for Carlos and that is where we stand right now. We don't want one and are not seeking one and we don't need to sell the player, or any player, at this stage.
"Everybody else at Rangers hopes that continues to be the case."