Ole Gunnar Solskjaer has remained tight-lipped on Manchester United's interest in Raphael Varane.
The Red Devils are heavily linked with the Real Madrid centre-half, whose contract is winding down.
Los Blancos are resigned to his departure and United have discussed personal terms with the World Cup winner.
A new defender is on Solskjaer's wishlist as he seeks a partner for skipper Harry Maguire.
The United boss is closing in on the signing of Jadon Sancho from Borussia Dortmund with "paperwork" the only aspect that still needs to be completed.
However when he was quizzed on the England winger Solskjaer replied saying: "I will talk about players when we sign them, not while they’re at another club."
He was then asked about his interest in Varane laughed before adding: "Same again!"
The Frenchman only has 12 months left on his Madrid deal meaning the Spanish side are reluctantly prepared to sell up.
A fee of £50m will be required to seal Varane's services, although United believe that is a hefty price.
Atletico Madrid's Kieran Trippier is also heavily linked with a return to England after two years in Spain.
The versatile full-back played a starring role for the Three Lions recently and has just entered the final year of his contract.
Solskjaer chose not to address any speculation after United had beaten Derby 2-1 in a pre-season friendly.
Tahith Chong and Facundo Pellistri both scored in the victory at Pride Park and the Red Devils boss is aware that it'll take a bit of time for the players to find that match sharpness.
He said: "It was the first game for us, and it takes a little bit of time to get into that match mode. But we've won the game and it's good for these kids to feel that they've won the game."
He later added: "I think the Premier League is more competitive [than it used to be]. We had [when I was a player] maybe one competitor every season so, of course, the first six or seven games, it's very important to stay there.
"You don't win the league in the first six or seven games, but you can lose the chance of winning the league."
United will begin their season against Leeds on August 14.