Last week The News revealed the Championship side, along with Wigan, had seen a £1.5m bid rejected for the Blues’ 17-goal top scorer.
And on Thursday we revealed that Pompey are bracing themselves for a second offer from Millwall for the former Hampton & Richmond wide man.
The Lions have also been linked with Ipswich keeper Bartosz Bialkowski and QPR striker Matt Smith.
However, speaking to london News Online, Harris was in no mood to divulge anything on his current recruitment drive.
He said: ‘We’ve been linked with players. Some are right and some come completely from nowhere, players from countries where we’ve never heard of the player.
‘We have never recruited from abroad, so it’s not likely we will sign one from Outer Mongolia on a 12-year contract.
‘Some will be true – that we have enquired about or made a bid for.
‘Sometimes reports come out but we like to do our business in private and not alert other clubs to what we’re doing and what we’re spending.
‘When it does come out it comes out from one place – and that’s an agent.
‘I won’t be talking about individual players at other clubs.’
The Blues rate Lowe in the £3m bracket and Millwall must substantially increase their bid if they are to remotely tempt business.