Smith was absent from the Premier League champions' friendly with Blackpool on Tuesday night as he completes the formalities of his switch from the Etihad Stadium which is expected to be confirmed in the next 48 hours.
“I don't speculate on things like that, there's been so many reports this summer. We keep our business very quiet and try to do it in the background," said manager Grant McCann told BBC Humberside.
“I've mentioned before that we are trying to add to the group, particularly in the midfield area and we are working very, very hard behind the scenes to do that.
“We are very close, I have to tell you that, we are very close on bringing one in, but until the I's are dotted and the t's crossed, I never like to get too carried away."
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