A number of publications suggested the Clarets were keeping an eye on the 23-year-old, having enjoyed plenty of success in signing players from the Championship in recent years.
Tough-tackling midfielder Pearson was PNE’s Young Player of the Year last season and has been tipped for big things with a series of tenacious performances since moving to Deepdale from Old Trafford in 2016.
Reports over the weekend said Sean Dyche would look to use the money available to him to lure the former England youth international to Turf Moor but it is thought the speculation is without substance.
Pearson’s contract with Alex Neil’s men runs until the summer of 2021, having only signed his latest extension in October.
Cardiff remain unhappy with Derby's decision to postpone Sunday's Sky Bet Championship game at Pride Park.
Dundee United boss Csaba Laszlo has been left hoping for St Mirren to slip up in the race to seal promotion to the Ladbrokes Premiership.
Crewe will consider starting Chris Dagnall when they host Forest Green on Tuesday.