Port Vale captain Richards. 29, will be out of contract in the summer and likely to be available on a free transfer.
Preston and Shrewsbury have also been linked with the 16-goal frontman, but Boothroyd insists reports linking Northampton with him are wide of the mark.
Boothroyd told the Chronicle: "I think that's just rumours. We've had 52 clubs enquire about Michael Jacobs - it's that time of year when there's a lot of hearsay and rumour and that's the nature of it really.
"During the season, you've got lots to write about as journalists and the media have got lots to talk about because we're playing lots of games.
"I understand there's got to be speculation but there's nothing really to talk about on that one."