Manchester United are watching Villarreal striker Nilmar.
United scouts have been present at the past three Villarreal games.
Sources at Villarreal have recognised the presence of many English scouts but club president Fernando Roig insists there has been no direct contact with the club's board.
"We have still not received any formal offers," he said. "We are calm and the interest is normal because Villarreal look to be developing a big season."
Nilmar added: "I do not enter into this speculation although I am flattered by the rumours because it is a sign that I am reaching a good level on the pitch."
