Heerenveen technical director Johan Hansma has insisted that the club have not yet received any offers for Alfred Finnbogason.
The 24-year-old, who has scored 28 goals in 30 games for them this season, is regarded as one of the most talented forwards in the Dutch league.
Aston Villa and Everton are just two of a number of clubs reportedly monitoring his development, but Hansma has played down suggestions of a move.
He told Voetbal International: "We have not been contacted by any club yet for Alfred, but we understand he is in the spotlight."
It is understood that the striker is keen on a move to England.