A takeover at Lille is nearing completion with businessman Gerard Lopez, who also owns the Lotus F1 team, set to become new owner. Marc Ingla meanwhile poised to be appointed the club's new general manager following the completion of the deal in the New Year.
Speaking to RMC Sport, Ingla confirmed the club will be looking to bring in new faces when the winter window opens, but suggested both Sakho and Depay are not realistic targets.
When asked about the pair, he said: "I prefer not to be specific. But I think they will not come to Lille, if you want an answer. You will have to ask today's technical manager and also Luis Campos [expected to be named Lille's new sporting director], but according to my information, no."
Depay, who joined United from PSV Eindhoven last summer, has struggled to win a first-team role under Jose Mourinho at Old Trafford. The Netherlands international enjoyed a bright start to his spell at the club and provided flashes of brilliance in European games against smaller opposition, but struggled to find any consistency since arriving in English football.
In the Premier League this season, he has featured for a combined 20 minutes and has failed to make the match day squad in any competition since the Europa League clash with Feyenoord on 24 November. Mourinho now appears ready to let the player leave, with Everton a possible destination.
"I am always open to listen to offers for every player," the United boss said, ESPN report. "But more than listen to offers. I am always ready to listen to the players themselves.
Sakho meanwhile has not been part of Jurgen Klopp's Liverpool squad once this season having been sent home during the pre-season tour of the United States for breaching club rules. Klopp recently explaining he has no plans to recall the France international.
"Nothing has changed. He is not in these plans for the first team. The first team squad is here (at Melwood). You know all this," Klopp said, as quoted by the Liverpool Echo.