Following a hard first season at the Chelsea, Morata was hopeful of turning his fortunes around under new manager Maurizio Sarri, but it has again been the same story.
The England striker has seven Premier League goals to his name this season and continues to be a key man at Leicester.
On Wednesday sources told ESPN FC that Morata's agent travelled to London to meet with Chelsea officials and discuss a loan move away from Stamford Bridge, and Sevilla sporting director Joaquin Caparros claimed his club were the frontrunners after meeting with the striker's representative.
'The only thing I'm thinking about is the upcoming match against Levante, ' Simeone said. 'I don't speak about players that aren't with us, only those that are.
'I can't confirm or deny anything because coaches wait to see what the club can do.
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The 26-year-old is believed to be keen on returning to Madrid despite playing for Atletico's rivals Real and is enticed by the prospect of working under Diego Simeone.
'The player may want to come here over other options, but it is very complicated.
Chelsea have four offers on their table for Alvaro Morata, who is determined to leave the club in the January transfer window.
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