It is thought Rooney, 32, is willing to leave his boyhood club Everton, one season after returning to the club.
"My understanding is that there have been some negotiations", Allardyce told reporters at a news conference on Friday.
"Wayne is his own man and whatever is decided, it's not decided by me, it's decided by Everton Football Club, collectively, and it's decided by Wayne and his agent and what they want to do", The Telegraph quote him as saying.
'I don't get involved in anything regarding transfers or negotiations. All I know is there is interest - where Wayne lies with it I can't tell you at the moment.
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I am always comfortable if any player player wants to leave or if any player doesn't want to leave. "We have not had a hard situation between us".
Allardyce has played him in a midfield role in the second half of the season in an attempt to inject some creativity into the team but that has impacted on the player's personal form and led to growing frustration.
"I really enjoyed him at Everton, he was very young then, and at Manchester United he helped me a lot".
"We have not been in any hard situations with me".
In data released by the MLS Players Association on Thursday, the top earner is Toronto FC forward Sebastian Giovinco with a base salary of $5.6 million and overall compensation of $7.1 million.