Werner is one of Europe's most sought after strikers having made a big impact for Leipzig this season.
Liverpool have been heavily linked to the 24-year-old recently as they look to capitalise on their current success by reinforcing in the summer.
Werner has been vocal in his response to the links, going as far to say that Jurgen Klopp and his side are the best in the world.
The German has once again commented on speculation linking him away from the Bundesliga.
Ahead of Leipzig's second-leg clash with Spurs, which they lead 1-0, he told Sky Sports: "At this time in professional soccer there are two different variations. The first is to be part of a team like Liverpool or Manchester City. They have a good working team. The teams have also great coaches.
"But this is the question: do you want to go to that kind of team, because the situation is already that hard for each member and you want to be a part of it? That's one point you have to look at.
"The other side are teams which need some big changes, because they just won a few big titles, but they are not able to compete on the highest level anymore. For me Manchester United is one of these teams.
"So at this point of my career I'm asking myself: do I want to be part of a new team, to build up something new, or do I want to stay at my team and make something great?"
Werner has netted 21 goals in 25 Bundesliga games so far this season and shows no signs of slowing.
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