Manchester City reportedly decided not to pursue their interest in Arsenal striker Alexis Sanchez due to the cost of the deal.
However City boss Pep Guardiola would not be drawn on the reasons and simply congratulated the player and his possible new club.
"I am not the guy with the mathematics," said City boss Pep Guardiola. "I think he's going to United. Congratulations to both of them.
"The players and the managers decide what's best. There's nothing to add. My opinion on Alexis remains the same. It was a pleasure to be with him in Barcelona - I wish him all the best."