Magnus Magnusson told Sky Tyne and Wear: “He is scoring a lot of goals at the moment.
“I imagine a lot of clubs are looking at him. I saw this link with Sunderland this morning but I have never spoke to anyone at Sunderland. It is pure speculation.”
Finnbogason has attracted interest across Europe because of his 24 goals in 28 Dutch Eredivisie matches this season.
The 24-year-old joined Heerenveen from Swedish side Helsingborg in the summer and is valued at around £6m.
Despite dismissing the link, when asked if his player would like a move to the Premier League Magnusson said: “Everyone is an option in the Premier League.”
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