Burnley have no plans to sell the player in this transfer window as they battle for Premier League survival.
Amid media speculation, they have also said that selling and then loaning the player back from Liverpool is not an option.
They have cited official rules and rule V7 on their official website “which states that a player cannot be purchased and loaned back between Premier League clubs in the same transfer window”.
“This type of move would violate Premier League rule V7 regarding transfers so simply cannot happen,” said chief executive Lee Hoos.
“This is the last time we will be making any comment regarding the player’s future.
“Over the course of the window, the player himself, Sean Dyche and the chairman have made it clear he won’t be going anywhere and we consider that the end of the matter.”