Everton have yet to agree a deal with Manchester United to sell Romelu Lukaku.
Lukaku remains intent on leaving the Blues this summer after publicly insisting last month that staying at the club is “not really an option” for him.
Reports on Thursday claimed that United had won the race for the Belgium international by striking a £75 million deal with the Goodison Park hierarchy.
However no agreement has currently been reached on Lukaku’s future.
United are keen to secure the 24-year-old’s signature in time to name him in their squad for a pre-season tour of the United States this weekend.
Lukaku’s former club Chelsea were expected to be his next destination but the Premier League champions have yet to formalise their long-standing interest.
Red Devils boss Jose Mourinho sanctioned the player’s original £28m move to Merseyside in 2014 during his time as manager at Stamford Bridge.
But the Portuguese coach is keen on a reunion with Lukaku with the Europa League holders.
Any deal taking Lukaku to Old Trafford, however, would not centre around Wayne Rooney’s proposed switch back to his former Goodison stomping ground.
Rooney is set to hold talks with Everton about a potential homecoming, with United understood to be preparing to waive a transfer fee.