"I'm not suggesting it's rubbish, I'm suggesting it's a new one on me," Dyche said of the Tarkowski rumours ahead of Saturday's game against Fulham in the Premier League.
"Virtually all players here have been linked with someone and they get used to it.
"Tarky has certainly had that many times and I think he's going about business very well at the moment. We haven't had inquiries for anyone."
Asked if any players could leave Turf Moor this month, Dyche added: "I am as hopeful as I am most windows, which is 'who knows?'
"It's tough for everyone ad we have our own way of working which does sometimes make it even tougher but that's just the way it is."