Polga, who was a member of Brazil's World Cup winning squad last summer, is currently on the books of Gremio but his contract expires in July.
He had initially been lined up for a move to Estadio da Luz during January's transfer window before opting to extend his stint with Gremio.
The 24-year-old is unaware of the latest rumours mooting a renewed bid from Benfica as he is focused on his Gremio career.
"Sincerely, I do not know of anything in relation to this subject," affirmed Polga.
"My agent, alone, will transmit something to me when it is very close to concluding business. Therefore, until then, I do not have anything to say.
"It is true that Benfica contacted me at the beginning of this year when I finished my contract but the proposal was not acceptable and I decided to draw out my contract with Gremio until July.
"Later I am free but until then, I have to represent this club to my best form."
Benfica, though, are not limiting their options for summer reinforcements with Villarreal stopper Ballesteros (pictured) believed to be on their shopping list.
The Lisbon outfit are confident of playing Champions League football next term with the club eager to have a strong enough squad to withstand the rigours of Europe's elite competition.
Coach Jose Antonio Camacho is expected to stay on next season and is rumoured to want his compatriot in his ranks.
Ballesteros is under contract to Villarreal until 2006 and a deal may depend on Benfica's ability to stump up a transfer fee for the 27-year-old.
