United, currently owned by Saudi royal Prince Abdullah, have been the subject of takeover speculation in the last few weeks and months.
There is understood to be interest from America, while former Newcastle United owner and Rangers shareholder Mike Ashley is also thought to be keeping a close eye on developments in South Yorkshire after a failed bid to buy Derby County.
Heckingbottom, whose side are sixth in the table with three games left and are looking to strengthen their play-off position this weekend when they face Cardiff City at Bramall Lane, was asked about the speculation in his pre-match press conference.
Revealing he speaks with Yusuf Giansiracusa, the Blades chairman, every week, the former Barnsley and Leeds chief said: “In terms of a takeover, that’s not my business. My focus, and the players’ focus, is on this game coming up.
“There’s nothing I can do to affect it, and there’s no information I can give you because I don’t know anything and it’d be a distraction anyway. We’re looking at Cardiff, then QPR and then on to Fulham, and see where it takes us.”
United have been owned by Prince Abdullah since he won a bitter High Court battle for sole control against former co-owner Kevin McCabe, and are part of the owner’s United World umbrella of clubs also including sides in Belgium, India and France.