Nagelsmann has been rumored as a possible replacement for Hansi Flick at Bundesliga rivals Bayern at the end of the season, while a report in Spain suggested new Barca president Joan Laporta wants him to take over from Ronald Koeman at Camp Nou.
However, the 33-year-old has made clear his indifference to such stories as he remains under contract with his current employers until the end of the 2022-23 campaign.
Leipzig were knocked out of the Champions League by Liverpool in midweek but remain in contention for the title in Germany, sitting just two points behind reigning champions Bayern after 24 games.
"I have a contract until 2023. It would be a bit much to say that it annoys me - I know how professional football works," Nagelsmann told the media ahead of Sunday's game with Eintracht Frankfurt.
"Apparently, I would've joined Tottenham, Real Madrid or Barcelona by now.
"There are great coaches at all of these clubs and they have a contract, just as I do. It is not annoying me, nor is it flattering me. It doesn't have any relevance for me. I'm only concentrating on [the game against] Eintracht Frankfurt, where we have to do a lot already.
"No matter what coaches you are talking about, whether it is Bayern or Barcelona, it would be disrespectful to talk about these clubs. It would be disrespectful, as all of those coaches are very successful and have a contract as well.
"From my perspective, it is a topic in the media. I understand that it is interesting, primarily for the fans, so I'm not upset. Neither am I saying that the question is disrespectful. All I'm saying is, that it would be disrespectful for me to talk about these topics."
Rather than be concerned over talk about his next move, Nagelsmann is focusing on making sure Leipzig collect maximum points from their two Bundesliga games before this month's international break.
After hosting fourth-placed Frankfurt, they travel to relegation-threatened Arminia Bielefeld next Friday.
"I have enough to do by analyzing the game against Liverpool and by preparing the game on Sunday and next Friday. We want to get the six points before the international break," Nagelsmann said.
"Afterwards, we have to start preparing the upcoming games perfectly, to stay at the top for as long as possible."