The Blues continue to be strongly linked with the 20-year-old, and a recent report claimed that the London giants had entered into official talks with Leverkusen over a potential deal.
Lampard has branded the Germany international "a top player" but has denied that Chelsea have made an offer for the versatile attacker ahead of this summer's transfer window.
"He is obviously a top player, but we are not going to comment on players of other teams. No bids have gone in," Lampard told reporters.
Havertz scored 20 times at club level during the 2018-19 season and has again been in impressive form this term, providing 16 goals and nine assists in 41 appearances in all competitions.