Rumours have surfaced linking a number of players with moves away from Elland Road, but Birch says there is no need to sell off The Whites remaining prize assets.
He said: "We are not commenting on speculation, but we are not looking to sell any players in January."
Birch also added: "If you get an absolute knockout offer and somebody comes in and offers £50m for Mark Viduka, then you are going to think about it.
"But the stated objective is to retain our status as a Premier League club and you don't achieve that by selling your players.
"We are not a selling club. We won't be a selling club in January because that's not consistent with our overall objective."