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The 45-year-old is among those being considered as a replacement for David Moyes after the Black Cats' relegation.
"It just doesn't play a part to be honest," he said before Saturday's game. "There's loads of speculation at this stage of the season."
McInnes would not be drawn on whether he would welcome an approach.
"All my interest is on tomorrow's game and preparing the team," he said.
Aberdeen, who finished runners-up to Brendan Rodgers' side in the Scottish Premiership and lost to the Glasgow side in the League Cup, stand between Celtic and a fourth domestic treble.
McInnes insisted that denying them their first such feat since 2001 was no extra incentive for him and his side.
But he stated: "I think the level of player they have and the performances they've produced, anything other than a treble would be disappointing for them.
"I think more Celtic teams should have won the treble in the last few years and, for whatever reason, they haven't."
"So, while we put ourselves under pressure to win, we've still had a very good season even if we lose tomorrow.
"But we can have a brilliant season - a season to remember - and a special season by winning this tomorrow."
"The players are really relaxed and we are going into the game taking confidence from the performances we've had of late," he said of a side that have won their last six games away from Pittodrie.
"I feel we couldn't be more ready."
However, McInnes recognised the task ahead of his players if they are to end Celtic's season-long unbeaten domestic run.
"We probably need a near-perfect performance from the majority," he said.
Aberdeen have lost their last six games against Celtic, but McInnes stressed: "I thoroughly believe there is a performance in us that can beat them.
"I think we have got closer to them in the last couple of games."
Midfielder Ryan Jack was stripped of the captaincy before the final after deciding to leave the club this summer at the end of his current contract.
However, McInnes stressed that he will have no qualms about fielding the 25-year-old in the final.
"It's ridiculous to think he wouldn't be fully committed during tomorrow's game," he added.
"He's an Aberdeen boy and he'd love nothing more in his last game for Aberdeen to be a Scottish Cup winner.
"There are a few in that boat who are moving and hopefully they can finish in a blaze of glory and be a winner at the end of it."

Sum: Aberdeen manager Derek McInnes says attracting the interest of Sunderland has not been a distraction ahead of the Scottish Cup final against Celtic.
Q: The Moscow restaurants were initially told to close on 21 August after criticism from the Russian state food safety watchdog Rospotrebnadzor.
McDonald's had been hoping to re-open its branches as soon as possible.
The company said it will appeal against the rulings and is examining the judgements given by the court.
"We do not agree with the court's resolution and will appeal against this resolution in accordance with the procedure established by law," McDonalds said in a statement.
The company said it would do its best to continue its operations in Russia.
The Moscow restaurants affected are on Pushkin Square, Manezh Square, Prospect Mira and Varshavskoye Shosse.
Two regional McDonald's outlets in Stavropol and Ekaterinburg also remain closed, following the allegations last week that the company had breached "numerous" sanitary laws.
"We will continue taking care of our employees and will do our best to continue the success of McDonald's business in Russia," the company said.
The court ruling comes amid a tense stand-off between Russia and the West over the situation in Ukraine.
The EU and US have imposed sanctions against Russia over its role in the conflict. Moscow has responded with a trade embargo against food imports from the West.
The safety watchdog, Rospotrebnadzor, has so far ordered the temporary closure of a total of six McDonald's restaurants in Russia and has introduced unscheduled spot checks in the fast food company's outlets across the country.
The food safety watchdog has denied that its actions are politically motivated.

A: Russian courts have ordered four McDonald's outlets to close for 90 days, citing breaches of sanitary rules.
Article: Marium Mukhtiar was on a routine training mission when her plane met an "in-flight emergency" over Mianwali district, the air force said.
She and her co-pilot ejected. She later died from her injuries in hospital.
Flying Officer Mukhtiar was one of a small number of women to work as fighter pilots in Pakistan, and the first to die on operational service.
She told BBC News last year of her journey into a traditionally male-dominated world and desire to "do something different".
Marium Mukhtiar was among about 20 female fighter pilots in the Pakistan Air Force (PAF), which only began inducting women in combat roles in 2006.
It was not immediately clear why her aircraft crashed. The male pilot was not badly injured and is recovering in hospital.
"Both the pilots handled the serious emergency with professionalism and courage and tried to save the ill-fated aircraft till the very last minute," a PAF statement said.
Pakistan's military has suffered a series of air disasters in recent months.
In September a trainer jet crashed near Mastung in Balochistan province. The pilot ejected to safety.
A military helicopter crash in May killed seven people, including the ambassadors of Norway and the Philippines. Another military helicopter crashed near Mansehra district in August, killing 12 people.
++++++++++
Summarize:
A female Pakistani fighter pilot has died after her aircraft crashed in Punjab province.