The former Seagulls chief was recently announced as the Black Cats’ new manager and is already drawing up a list of targets ahead of the January transfer window.
He is believed to be keen to raid his former employers, with Ulloa one of his preferred targets.
Poyet swooped to sign the Argentine earlier this year as a part of his plans to get Brighton into the top flight.
Despite missing out on promotion, the 27-year-old has been impressive, netting 13 goals in English football.
But, even with having previous ties with Poyet, Ulloa says that he has no desire to join his former boss at the Stadium of Light.
“I’ve already said if Gustavo is at Sunderland or any other club, it’s a fact that I’m here. I’m fine, I’m happy here, my family are happy in the city,” Ulloa told The Express.
“Nothing has changed this week since last week, when Gustavo wasn’t head coach at Sunderland.”
Ulloa is currently out of action through injury, but is expected to return to full fitness in a couple of months’ time.
Should Leonardo Ulloa follow Gus Poyet to Sunderland?
Tell us what you think below!