Harris' new bid, made public on Monday, involves a plan to give fans a free 15% stake in the club.
But the League swiftly reiterated its position that Pompey will be expelled from the competition if the Pompey Supporters' Trust - administrator PKF's preferred bidder - is not successful.
A Football League spokesman said: "As stated after its most recent meeting, the Board of the Football League is not considering alternative applications for the transfer of Portsmouth's share in The Football League.
"Instead, it remains focused on a successful transfer of share to the preferred bidder, the Pompey Supporters Trust."
Trust spokesman Colin Farmery said fans had no interest in the new Harris offer, in which 15% of shares will be allocated free to a group made up of supporters who have donated funds to PST, season-ticket holders and hospitality clients.
Farmery said: "Why would we be interested in 15% when we are just about to take a 100% stake in the club?
"It is curious timing to say the least from Mr Harris with the Football League having made it quite clear that our bid is the only one that can be considered.
"Mr Harris seems to think he has still got a bid but he hasn't. Our bid is literally about dotting the i's and crossing the t's."
The Trust expect to move a step closer to acquiring the club on Thursday when a court hearing will set a final date for the valuation of Fratton Park to be heard, followed by a high court date at which the Trust expect to be given the right to take over the club.
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