The Swedish defender continues to be spoken about as a serious summer target for the Red Devils, who again watched him in action for Benfica last week.
Lindelof, 22, signed a four-and-a-half-year contract with the Lisbon giants earlier this month and has no intention of leaving the Estadio da Luz anytime soon.
"Much has been written but it's nothing I have focused on," he told Swedish publication Expressen.
"I have always focused on what was important to me and it's club football. There is no difference for me.
"As I said I thrive in Benfica and that's where the focus has been. A lot has been written but I've said nothing."
Regarding why he signed a new deal with Benfica, Lindelof added: "Because it felt good. I enjoy the club and feel I evolve every day.
"It was an easy choice. Both parties were very happy."
Need a VPN? Or seeking to switch? Then support Tribal Football by clicking here to sign up with our official partners NordVPN. Not only will you receive the best VPN experience, but also great discounts by signing up via Tribal Football. Thanks for your support!