The Black Cats have long been linked with a move for the highly-rated Leeds star and reports claim he is high on Steve Bruce's summer shopping list.
Everton are also very keen and a report in the Daily Mirror claimed the Blues had won the race to sign the England Under-21 international ahead of the Black Cats, Manchester United and Fulham.
But Whites chief executive Harvey has rejected the claim after insisting he has not received any offers for Delph during the close season.
He told the club's website: "At this stage of the year speculation is always rife, although it's never helpful.
"Despite the speculation, there have been no offers for Fab since the end of the season."