Manchester United have not come to an agreement with Napoli's Kim Min-jae over personal terms despite the recent speculation, according to the centre-back's agent.
The South Korea international is currently being heavily linked with a move away from Napoli, and Man United are said to be at the head of the queue for his services.
A recent report claimed that the Red Devils had already come to an agreement with the defender over personal terms, with the English giants now preparing to negotiate a transfer fee with Napoli.
However, Kim's representative has insisted that the recent speculation surrounding a potential move to Old Trafford during this summer's transfer window "is not true".
"The transfer to Manchester United is not true," the South Korean's agent told Star News. "Currently, Kim Min-jae is focusing on finishing the season.
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"In the case of the English Premier League, the qualification to the Champions League or the final standings have not been decided. There is no need to move."
Manchester City, Tottenham Hotspur and Paris Saint-Germain have also been credited with an interest in Kim, who has featured on 43 occasions for Napoli in all competitions during the 2022-23 campaign, contributing two goals and two assists in the process.
Kim's current deal is due to run until the summer of 2025, with the option to extend the agreement for a further two years to take him until the end of the 2026-27 campaign.
However, there is allegedly a €50m (£43.9m) release clause in his current deal, which can be activated between July 1 and July 15, which has attracted the attention of a number of clubs.
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The defender only made the move to Napoli from Fenerbahce last summer, but he has played a leading role in the club winning this season's Serie A title, scoring twice and providing two assists in 33 appearances.
Kim has also featured nine times in the Champions League this season, helping the Blues reach the quarter-finals of the competition, although he missed the last-eight second leg against AC Milan through suspension.
Man United are expected to sell Harry Maguire during this summer's transfer window, with the club captain struggling for football during the 2022-23 campaign.
Axel Tuanzebe and Phil Jones are also set to leave on free transfers, while Eric Bailly is likely to be sold once he has returned from a loan spell at Marseille.
As a result, Kim is seemingly being targeted to join Lisandro Martinez, Raphael Varane and Victor Lindelof as centre-back options for Man United next season.