Manchester United said on Friday that Cristiano Ronaldo is "not for sale" despite the Portuguese winger's comments saying he wants to join Real Madrid.
"Further to Friday's press speculation about where Cristiano Ronaldo's future lies, the club has moved to reiterate its stance on the matter: United are not listening to offers," United's Web site said.
The 23-year-old told reporters after Portugal's 3-2 Euro 2008 quarter-final defeat by Germany on Thursday that "the possibilities [of going to Real] are big but it doesn't depend on me".
The future of England's Footballer of the Year has been under scrutiny since United's Champions League final victory over Chelsea in Moscow last month.
United reported Spanish champions Real to soccer's world governing body FIFA over what manager Alex Ferguson saw as an illegal approach for a player still under contract. FIFA said Real had done nothing wrong.
However, Ronaldo has done nothing to stem the speculation and told reporters that joining Real is "something I dream about, a step forward... For me it's a very good opportunity."
Ronaldo, who signed a five-year contract with United last year, scored 42 goals last season. He is due to have a small operation on his foot in the next few days.