Burgess, 26, scored 10 goals in 37 appearances for 'Pool last season and notched some vital strikes as Simon Grayson's side staved off the drop in their first season back in the second tier since 1978.
Buxton-born Burgess, capped twice by Republic of Ireland U-21s, has 12 months remaining on his Bloomfield Road contract, having made his name as a targetman earlier in his career at Hull and Stockport.
Burgess said: "It's the first I've heard of it. I haven't heard anything. It is the last year of my contract and there is a release clause, but the Leeds interest has not been mentioned.
"I suppose if it is true, then it's flattering. I was in and out of the team last year, but was top scorer, so that was alright and I had a decent year.
"We're starting back pre-season training on Thursday and I'm just concentrating on that. I like to get myself fit, although I'm not someone who is naturally fit, so I'll have to get stuck into that!"