Reports in the British media have suggested that the 21-year-old is attracting interest from the likes of Liverpool and Tottenham ahead of the opening of the transfer window next month.
However, Irvine told a media conference that there had been no contact with any other club and he does not envisage the England Under-21 international being sold in January.
"At the moment it's certainly only speculation, we've had no enquiries whatsoever," he said.
"Where the stories have come from, I'm not quite sure.
"January will reveal what will happen, we may well get some offers for Saido and if we do the club will deal with them.
"The chairman has already said he doesn't want to sell Saido in January. I'm guessing nothing has changed as far as that is concerned."
Berahino started the season in great form with eight goals in 11 appearances across all competitions.
However, he has failed to score since a 2-2 draw with Crystal Palace on October 25.
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