The 25-year-old played in Benfica's 2-0 win over Maritimo on Sunday, a win that maintained their two-point lead at the top of the Primeira Liga.
Manchester United have been heavily linked with a move for the winger, with David Moyes said to be considering a bid for his services, but Gaitan is only concentrating on his current club.
The Argentinian has two years left on his contract in Lisbon and intends to honour that deal.
"I am at Benfica, I have a contract until 2016, I want to respect that," he said. "If any offer like that which came for (Nemanja) Matic (who moved to Chelsea last week), we'll see.
"For now, (I am) just thinking about playing football, and the rest does not depend on me.
"Benfica has great players, we feel much more confident than when the league began, and we hope to continue in that way."
Gaitan arrived in Portugal from Boca Juniors in May 2010.
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