Burnley are in the hunt for a new man in the dugouts after sacking Sean Dyche on Friday.
Dyche had been in charge of the Clarets for close to ten years but was sacked with Burnley 18th in the Premier League and having just eight games left to play.
Burnley's u-23 manager Mike Jackson has been tasked with leading the team for Sunday's Premier League clash at West Ham United.
Rooney is currently in charge of Derby County, who are also battling relegation in the championship.
Rooney turned down a move to Everton in January when the Toffees were looking for a replacement for Rafael Benitez, with Frank Lampard getting the top job at Goodison Park instead.
The former England captain is pleased to be linked with the Burnley job but wants to concentrate on his job at Pride Park for now.
"I think it's a compliment to me and the staff, what we've been trying to do here," Rooney said after a 2-1 win over league-leading Fulham on Friday. "[It was] the same with Everton, when you get linked with Premier League clubs.
"I was surprised when I saw that Sean Dyche had been sacked, he's been brilliant for Burnley over the last 10 years.
"Obviously, I've seen the links, I've seen in the news, various news articles that I've been linked.
"But for me what's important is I focus on trying to keep this club in this division. And the future, my future depends on this takeover, that needs to be completed."
