Manchester United have denied making offers for Thomas Muller and Marco Reus at any point during the summer transfer window.
But the Bayern Munich forward Muller has been heavily linked with a reunion with his former coach Louis van Gaal at Old Trafford.
The 24-year-old signed a new long-term contract at the Allianz Arena before helping Germany to World Cup glory, but revealed this week he was aware of an 'astronomical' offer from Old Trafford.
United have also been linked with Borussia Dortmund's Marco Reus. The free-scoring 25-year-old has a release clause in his contract of €25m, (£20m) that becomes active next summer, prompting speculation his side may attempt to negotiate a larger fee for their player this month.
Atletico Madrid president Enrique Cerezo further intensified speculation by revealing his club abandoned their pursuit of Reus because United had already seen their offer – significantly better than that of the Spanish champions – rejected by Dortmund.
However, United have insisted there is no truth linking the clubs with bids for two of European football's brightest talents. A United spokesman told Press Association, via ESPN: "It is not true that we made offers for Muller or Reus at any stage."
United have spent approximately £72m this summer. The club confirmed the arrivals of full back Luke Shaw (£27m) and Ander Herrera (£29m) in the space of two days in June. And after being frustrated in their pursuit of other targets, they were able to announce the signing of Marcos Rojo for a fee of £16m on Wednesday.
With just 12 days of the transfer window remaining, the club are expected to make further additions to a side that suffered an opening day defeat to Swansea City last Saturday.
Angel di Maria remains one of van Gaal's targets, after admitting he is not satisfied with a perceived imbalance in his attacking options. United's hopes of luring the Argentine to Old Trafford were lifted on Thursday after Real Madrid manager Carlo Ancelotti confirmed the attacker is desperate to leave the Bernabeu this summer.