McDonald worked under Allardyce at Bolton, Blackburn and West Ham and took over at Bloomfield Road in June after the pair left Upton Park.
Alladryce joined Sunderland on 9 October but yet to name a number two.
"There has been no contact and I'm happy with what I'm doing," McDonald told BBC Radio Lancashire.
"I've got a brilliant relationship with Sam, so you put two and two together and get five.
"It's taken me a long time to become a number one after Carlisle and then helping Sam and myself to enhance our reputations, which we have done.
"This is my turn and I'm proud to be Blackpool manager."
Blackpool manager Neil McDonald has not had any contact from Sunderland about reuniting with their new boss Sam Allardyce as his assistant.