The Baggies boss insisted he had not spoken to Martin O'Neill about Moore despite the Villa man being linked with a move away from the Premiership club.
Albion looked into signing Moore during the summer, but Mowbray brushed aside the latest reports claiming he was keen to sign the forward.
"I don't know where this comes from,'' said Mowbray. "I have every respect for these players but we must remember: Luke Moore has played for Aston Villa in the Premier League.
"I don't know what he earns, but I'm assuming it's money that our players can only dream of. I've never had any conversations with Martin O'Neill about any of his players.''