Manchester United have refuted rumours that a £1.6bn bid has been made for the club by buyers from the Middle East. Reports have suggested owners the Glazer family are close to agreeing a deal to sell to a Qatari group.
But a United source told BBC Sport: "There has been no approach and one would not be welcome because the club is not for sale."
United were bought by the Glazers for £790m in May 2005 and came third behind Real Madrid and Barcelona in a global Football Money league table released on Thursday, with Manchester City up from 20th to 11th place.
However, while they have continued to generate cash, the Glazers have been criticised for loading excessive debt on the club and have attracted protests from the fans.
