Manchester United's American owners insisted on Friday that they are committed to the 18-time English champions for the "long term" and will not sell the Premier League club.
The statement, which accompanied United's quarterly update on its financial results, comes amid continuing media reports the Glazer family have tried to sell the club to the Qatari royal family.
"The board notes recent press speculation regarding a possible bid for Manchester United," the statement said. "The owners remain fully committed to their long-term ownership of the club.
"No discussions have taken place, Manchester United is not for sale and the owners will not entertain any offers."
Qatar Holdings has also denied that it has held takeover talks with United. Forbes magazine has estimated that United is worth $1.8 billion - making it the most valuable football team in the world.
Friday's statement is the second time in the past year that the Glazers have used their financial report to refute persistent claims they are trying to sell the club they bought in a leveraged buyout in 2005.
While an anti-Glazer protest campaign adopted by fans last season has lost its initial impetus, supporters remain furious at the high level of debt they claim is hampering the club's ability to compete in the transfer market.
While United is top of the Premier League and in the last 16 of the Champions League, the team's performances have been inconsistent and several key players nearing the end of their careers have yet to be replaced.