Kenwright told Everton's official website:
'It is always difficult to respond to rubbish. David Moyes and myself have discussed a combined response and it is - the article is laughable. No deal has ever been discussed, set up or agreed with Manchester United or, indeed, any other football club on the planet.'
If a transfer deal does come off then the shock appointment of Walter Smith as Ferguson's number two would have to be reassessed.
