Manchester City have told Sky Sports News that no approach has been made to Lionel Messi, despite the forward entering the final four months of his Barcelona contract.
A City spokesperson says that there have been no offers made, either in the summer, or since, and there are no talks.
This follows reports in The Sun on Thursday suggesting City were ready to offer a new package to lure the Argentine to the Etihad.
The Premier League leaders were understood to be the frontrunners to sign the 33-year-old last summer as he demanded to leave Barcelona during a bitter contract dispute.
Messi reluctantly ended up staying at the Nou Camp after Barcelona's former president Josep Maria Bartomeu insisted his €700m release clause had to be met for him to leave.
And despite being out of contract at the end of the season and now free to negotiate with other clubs, the forward told a Spanish TV station he would make a decision over his future in the summer.
French champions PSG also remain possible suitors with a long-term aim to eventually finish his career in Major League Soccer.
The six-time Ballon d'Or winner's current contract, signed in 2017, was also leaked last month by Spanish newspaper El Mundo.
The paper said the Argentine forward's deal is worth €555m (£492m) and includes fixed incomes and extras that could reach nearly €138m (£122m) each year.
It went on to claim it was the most expensive ever awarded to an athlete, stating it had "ruined" Barcelona by causing their current financial crisis.
Barcelona have denied the leak came from the club's board and have threatened legal action against El Mundo.
In December, interim president Carlos Tusquets also claimed the club should have sold Messi last summer when he wanted to leave.
Tusquets said: "Both in terms of what you save on the wage bill as well as the money you make, it would've been desirable."
Lionel Messi is now free to speak to clubs outside of Spain about finally leaving Barcelona in the summer but - despite last year's transfer request - does he still want to leave?
His future is shrouded in uncertainty with every option on the table, so Sky Sports News has pulled together this comprehensive analysis from all sides of the equation.
Will he be reunited with Pep Guardiola at Manchester City? Will he play for compatriot Mauricio Pochettino at Paris Saint-Germain? Will he fly straight to the United States to play in MLS? Or will he finish his career as a one-club man and stay with Barcelona?
Source: Sky Sports / Ben Ramson