Peter Reid left Elland Road yesterday and Palace parted company with Steve Kember last week.
Sturrock did not commit himself to either vacancy. "I've no comment to make," he said.
"It's pure media speculation. I've got a job of work to get on with.
"We've just come off two draws and a defeat, I think it's vitally important the training-ground works gets done and I'd rather concentrate on that.
"I'm not prepared to discuss or surmise. At the end of the day, it just upsets everyone."
Sturrock has led Plymouth impressively to the top of the Division Two table.