United have been linked with a move for Kovacic, but his club insists there has been no contact with the English champions.
"We cannot hide the fact that that many clubs are following Mateo Kovacic," Dinamo's sporting director Zoran Mamic said.
"Scouts from the biggest European clubs are coming to our games and analysing his capabilities. There is no point in naming them, as they are really the top European clubs."
But on United he added: "You should ask them, if they are interested in Kovacic. We didn't have any contact with Manchester or Sir Alex Ferguson or talks on that subject, nor have we received any kind of offer from them."