The Glazers have again declared Manchester United is not for sale.

The Glazer family have tended to remain distant from such talk, although sources close to the American owners have continued to insist there has been no desire to sell.

However, with supporter antipathy growing, fuelled by the highly visual 'green and gold' campaign that was launched in January, there has been a feeling that the Glazers might entertain the Red Knights if the price - which would have to be well over £1billion - was right.

But today, as they released their latest quarterly statement, the Glazers have rejected the thought out of hand.

The statement read: "The board noted recent press speculation regarding a possible bid for Manchester United.

"The owners remain fully committed to their long-term ownership of the club. Manchester United is not for sale and the owners will not entertain any offers."

The figures included within the statement show growth in all revenue areas, apart from matchday, which has gone down by £1million compared to the same three month period last year.