Parkin scored and played well against Leeds last season in the Coca-Cola Cup, a performance that was thought to have caught Kevin Blackwell's attention.
However, according to Devlin, no approach has been made for Parkin from United.
"There has been no approach or offer, official or unofficial, from Leeds United with regard to Sam Parkin. I have no idea where some of these stories come from to be honest. It's obviously a quiet time and maybe some people are looking for speculation to fill space.
"They see Leeds linked with one Division Two striker, it doesn't happen, so they move on to the next player, who happens to be Sam Parkin. We are not in a position where we have to sell Sam and we feel he has an important part to play in the forthcoming campaign."