In a week that saw Barcelona suffer a humbling 4-0 defeat to Paris Saint-Germain in the Champions League, the Argentine has been among the coaches tipped to take over from Luis Enrique at Camp Nou when his contract expires at the end of the season.
Sevilla sit just two points and one place behind Barcelona in La Liga in a season that has seen Sampaoli guide the club to a record haul of 42 points at the half-way point of the campaign.
Sampaoli distanced himself from suggestions he could be in the running to become the next coach of Barcelona, telling Sevilla's website: "I do not have to explain anything to anyone. I have nothing to do with what is said.
"My mind is focused on continuing to work every day to consolidate an idea here, in the club that brought me to Europe.
"It is clear that this profession is about the present and the reality, and the reality now is to strive for this club.
"Tomorrow, you never know."
Sampaoli added on the current managerial situation in Catalonia: "This type of media speculation doesn't help clearly evaluate all that Luis Enrique has achieved.
"Barcelona's bench will be vacated whenever Luis Enrique decides what to do.
"I'm calm about the situation because none of the rumours started with me.”