Speculation has been heightened with Cornet left out of the squad for the Clarets’ Championship opener at Huddersfield Town, which they won 1-0.
Howe, asked about Cornet after his side’s 1-0 pre-season win over Serie A side Atalanta, said: “A predictable answer from me, I won’t comment on other people’s players.
When asked about the 25-year-old’s absence from Burnley’s clash at the John Smith’s Stadium, Howe added: “Not that I know of. It’s nothing to do with us.”
United signed Matt Targett, Nick Pope and Sven Botman in June but have been frustrated in their efforts to bolster the attacking area.
“I probably wouldn’t have hoped to have been in that situation but that’s the transfer window,” Howe said.
“As I’ve said many times, there’s no certainty on anything. You want to get business done early but time in management has told me that rarely happens and we have to be adaptable.
“The most important thing is we get the right players, not the speed in which we get the players in.
“We’re working hard behind the scenes to try and make that happen.
“I think there is a slight frustration but not aimed at anyone from our side. It’s just an understanding of the window and the mechanics that go into making transfer happen.
“There’s a frustration that you want to be build your team and get the cohesive nature working quickly.
“We hope we can do something but I think we’ve shown tonight we do have strength in depth.