Bruce denies setting £20m asking price for Henderson
Henderson, 20, has been in impressive form this season and has even been tipped for a possible international call-up for England's friendly against France in November. Fabio Capello's right-hand man, Franco Baldini, is expected to watch him in action against Newcastle on Sunday.
Chelsea, Manchester United and Manchester City have all been linked with the midfielder but Bruce says the club have not placed any valuation on their academy graduate.
"I haven't put any price tag on anything," Bruce said. "The only thing I know is that Jordan is an exceptional footballer and has got the world talking about him since he scored for the Under-21s in front of the England manager.
"The speculation that he is going to be in the next England squad has had everybody talking about Jordan. We have known about him for about 18 months now. He is a fantastic player. I haven't put any price on his head at all, that would be ridiculous of me."
Henderson has started all nine of Sunderland's Premier League games so far this season.