Kevin Strootman's future at Roma will not be affected by the club's group stage exit from the Champions League at the hands of Manchester City despite Manchester United's continued interest in the Dutch international.
Strootman has been a long-term target for the 20-time English league champions, while former Netherlands manager Louis van Gaal is also a known admirer of the 24 year old who in November returned from a serious knee injury.
Though Strootman - who was an unused substitute in the 2-0 defeat to City - has only made three appearances since staging a dramatic comeback from undergoing knee surgery in March, United continue to monitor the midfielder.
The Italian giants are being investigated for breaching Uefa financial fair play regulations and their demotion to the Europa League is expected to see finances tightened during the remainder of the campaign.
Those cutbacks could have included the sale of Strootman, who, despite having spent eight months on the sidelines, remains an important asset to coach Rudi Garcia but director Mauro Baldissoni says no such fire sale will take place.
"This [Strootman to United rumours] is something that I keep reading every day and something that our president [James Pallotta] has made clear," he told Sky Sports. "He said a few weeks ago that Kevin is not for sale.
"We have not received any call from Manchester United, we have no plans to sell Kevin.
"I don't know [if United will now bid for Kevin now Roma are out of the Champions League] this is something you need to ask Van Gaal or Mr Woodward. We're not thinking of selling our best players.
"Kevin is young, he is not only a great player but also young. We have a long contract and we definitely want to build our team around him."
Van Gaal has been hesitant in confirming whether United will be active in the January transfer window, with injuries rather than a lack of resources hindering the club's progress this season.
Executive vice-chairman Ed Woodward has said United have no plans to strengthen in the new year after a record summer of spending that included the addition of Angel Di Maria for a British record of £59.7m.