The Tottenham left-back has heard nothing about a rumoured move to the Blues, who are expected to lose Ashley Cole to Paris Saint-Germain at the end of his contract
With the England international expected to leave Stamford Bridge on a Bosman in the summer, there had been suggestions that the Blues would move for the Cameroonian, who has made only three appearances so far this season.
However, Assou-Ekotto told Sky Sports: "I have a contract until 2015 with Spurs and I do not know if they want to sell me, so for me it is paper talk."
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Since moving to White Hart Lane in 2006, Assou-Ekotto has made 186 appearances for Spurs in all competitions, scoring four goals.