Ake, 23, joined Bournemouth on a permanent deal from Chelsea during the summer after a successful loan spell on the south coast last season.
Mauricio Pochettino and Spurs are reportedly admirers of the player and see him as a target as they look to make defensive reinforcements in January.
Howe remarked on the rumours, insisting the 'Cherries' have no plans to sell the player: "I think that's a compliment to Nathan and how he's played since he signed for us permanently.
"He's been a model of consistency. He picked up all the player awards that he did at the end of last season and he's carried that form into this [campaign], so I have been really pleased with him.
"I would say with any type of speculation that you are linked with, the clubs he's been mentioned with, it's a good sign. However, that doesn't mean we're about to lose him - he's a massive part of what we are doing.
"It's inevitable [to be linked] when the team is doing well people will naturally highlight our players as potential players who can go on and play at a higher level, bigger club.
"I look at it as compliment for the team. It certainly won't disrupt Nathan, knowing how level-headed he is and how conscientious he is towards his work.
"For him, he is such a good personality, it won't affect him in any way."
Bournemouth face a struggling Southampton side on Saturday as they hope to build on their early season form in the Premier League.