The 27-year-old, who had a brief loan spell at Hillsborough last season, has been heavily linked with a return to the Owls among a host of other clubs.
Best found the net six times in his 14 appearances for Wednesday during the last campaign and Stuart Gray’s side are said to be looking to boost their attacking options this summer.
However, Bowyer says that although the former Newcastle man has attracted interest, Wednesday have not been in touch regarding a return.
"I’ve not heard of any contact from Sheffield Wednesday," he told the Lancashire Telegraph.
"We’ve had one or two enquiries but nothing has actually been backed up.
"He’s still contracted to Blackburn Rovers, he’s trained with the group this morning and he is available for selection."
Meanwhile, striker Rudy Gestede is set to miss more of Rovers’ pre-season preparations due to international duty with Benin.
The 25-year-old, who notched 12 Championship goals last season, is expected to feature in the friendly meeting with Bradford City before flying out for an Africa Cup of Nations qualifier with Malawi less than a week before the new season gets underway.
Bowyer said: "In an ideal world we would love to have Rudy with us but his country calls.
"The good thing is he will be playing competitive games and doing training over there.
"We are not worried about him missing out on anything and we will also send him away with a programme.
"He started pre-season with us, which was important for him because they were the early stages, and I’m sure he’ll come back flying."