The 24-year-old Trinidad & Tobago international only signed a new deal with the Tannadice side in January.
Samuel's agent Raymond Sparkes told skysports.com that there has been no contact with Leeds.
"I don't know anything about it as I have not heard anything," he said.
"Nobody has contacted me about signing Collin. He only recently signed a new deal at Dundee United until 2007 and he has been playing regularly."