Both players are said to have been targeted by a number of top European sides, with the likes of Manchester United and Chelsea linked with Aguero while Forlan has been mooted with a move back to England at Tottenham.
But Miguel Angel Gil said in AS: "We have not received any offers for Aguero or Forlan. That is the truth.
"We are aware of the reports in the newspapers but no offer has been tabled."
However, Gil did explain that the club's future is not held in just one player's hands - comments that are unlikely to quell lingering transfer speculation.
He added: "Nobody is indispensable. The club is more important than the players and our project is not based around one footballer."