"United's interest for Cesc Fabregas is obvious, he's a great player but it does not bother us.
"It does not matter what they offer us, we are not selling him."
Bartomeu was speaking at new manager Gerardo Martino first public news conference following his appointment as Tito Vilanova's replacement.
"I'm not going to involve myself in the club's accounts, but considering the club has already rejected two offers, I would guess it will reject a third," Martino said.
"In other words, Fabregas will remain here."
"If there was a higher offer would we accept it? No. We're proud that a club like that wants one of our players," added Bartomeu.