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Liverpool is not currently planning to pursue Viktor Gyokeres despite reports over a big-money transfer.
However, despite their significant spending following their championship-winning season, Liverpool has also been linked with the striker.
The Reds have already broken the British transfer record by signing Florian Wirtz, but it is understood that Gyokeres is NOT part of the summer plans - even though Arne Slot is eager to strengthen their attacking line-up.
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Slot has already brought in Wirtz and Jeremie Frimpong, with Milos Kerkez predicted to be a third summer signing.
Gyokeres has had a prolific two years in Portugal, scoring just under 100 goals.
The Portuguese manager worked with Gyokeres at Sporting and helped him flourish - but the problem for United is they cannot offer Gyokeres Champions League action.
However, the player's standoff with the club hierarchy over alleged demands exceeding previously discussed terms has muddled his potential departure.
Their president Frederico Varandas has refuted any tacit agreements related to the player's sale, stating: "I can guarantee that Viktor Gyokeres will not leave for 60m euros plus 10m euros because I never promised that
"To this day Sporting has not had an offer for Gyokeres - neither today nor last season."
The speculation over a move for Gyokeres has ramped up in recent weeks as Darwin Nunez continues to be linked with a move away from Liverpool.
Napoli is currently leading the race for the Uruguayan, who is thought to be open to seeking a fresh start this summer.