The Swansea boss is reportedly one of the leading contenders to succeed Moyes, who is to leave Goodison Park at the end of the season to take on the huge task of filling Sir Alex Ferguson's shoes at Manchester United.
Wigan's Roberto Martinez, Cardiff's Malkay Mackay and Celtic's Neil Lennon are also thought to be targets for Everton chairman Bill Kenwright.
Laudrup was linked with the likes of Real Madrid, Chelsea and Manchester City earlier this season, before signing a new contract to extend his Liberty Stadium deal until 2015.
And the Dane re-iterated he will take the Welsh club into European competition next season.
He said: "It is pure speculation, like when some of my players are linked to other clubs or when players are linked with coming here, so I don't want to comment on it.
"I haven't spoken to anyone (at Everton), I don't have time I have so much work to do here.
"I don't have dreams of going to other clubs, I live in the present. I don't have dreams about what I am going to do in two, four or eight years because I don't know, I live in the present.
"I've said so many times my intention is to be here so I can't say any more than that."