United have been linked with a summer move for Bale, who signed for the European champions in a world-record £85.3million transfer 16 months ago.
The United board has informed manager Louis van Gaal there is a significant amount of money to spend if he feels his squad needs strengthening, and Bale's signing would be a considerable coup for the 20-time English champions.
But the Welshman is going nowhere, according to Real Madrid president Florentino Perez,
"We have not received an offer from Manchester or any other club for Gareth Bale," Perez was quoted as saying on Marca's website.
"We would never listen to any offer for Bale, no matter what the fee."
Van Gaal refused to discuss a potential bid for Bale at a press conference last week.
"I discuss that with my CEO (Ed Woodward) and not with anyone of the media," said the Dutchman, who spent £155m on six new players during his first transfer window as United boss.
United were in the running to sign Bale when he left Tottenham in September 2013 but he opted to move to Spain, where he has enjoyed considerable success since.
The 25-year-old was part of the Madrid team that lifted the Champions League last season and he also won the Copa del Rey in his first year at the club.
Bale has so far scored 11 goals this season for Madrid, who are top of the Primera Division.
Source : PA
Source: PA