Ling has been in charge of the O's for four years and says he is content at Brisbane Road, with Orient currently topping the League One table.
"All I can say is that I've got 20 months left on my contract at Orient," he told the Epping Guardian.
"Of course there is a lot of speculation going on, but there is still a job to be done at this football club. I am happy here because the club is doing better than it has done for many a year.
"But of course there are a lot of jobs coming available out there and I suppose if you are a manager sitting at the top of League One, you do expect to get spoken about.
"That isn't a problem though as far as I'm concerned and at this moment in time there have been no approaches to either me or the chairman from any other football club."