The cash-strapped Jambos last week turned down an improved offer for the 20-year-old lodged by a Championship club, rumoured to be Nottingham Forest.
But Holt claims he is refusing to focus on the transfer talk while Hearts - who are £25million in debt and will start the season on minus 15 points - remain in trouble.
He told HeartsTV: "Do I pay any attention to it? Not really, no.
"Everyone knows the club deals with that - I just want to play my football and concentrate on matters on the pitch."