Internazionale have made it clear that winger Ivan Perisic is not for sale.
Sporting director Piero Ausilio has confirmed that the Croatian will spend next season with the Nerazzurri.
Manchester United manager Jose Mourinho has identified the 28-year-old as a must signing for the summer.
But the two clubs are yet to reach a financial agreement for the player.
"It's not happening," Ausilio told Sky Sport Italia.
"Perisic is training with us and so far we have not taken into consideration anything that Manchester United have offered us."
The Red Devils made an official approach to sign the former Borussia Dortmund man earlier this month but their £40million offer was rejected by the Serie A giants.
