George Burley has denied reports Saints have accepted a bid for Gareth Bale.
There has been confusion during the course of the day over whether Tottenham have had a bid accepted for the 17-year-old Welsh international.
However, Burley has confirmed to the Echo that is not the case.
He said: "There's been nothing accepted for Gareth.
"The situation remains the same."
Spurs are reported to be ready to pay a downpayment of £6m for the 17-year-old Welsh international.
The total deal could be worth around £10m to Saints, who risk losing Bale for a lot less next summer when the player is out of contract.
However, no such deal has been accepted by Saints at this stage.
Though United had appeared favourites, Spurs - who failed back in January with a similar downpayment bid for Bale - are prepared to dangle the carrot of immediate first team football.
The left-back position was a weakness for boss Martin Jol in 2006/07, even though Spurs still finished fifth in the Premiership for the second season running and qualified for next season's UEFA Cup.
Jol paid £3.5m for 23-year-old African Benoit Assou-Ekotto last summer but he ended up only playing 16 league games in his favoured left-back position.
Korean Young-Pyo Lee also failed to impress when handed a chance there, and Pascal Chimbonda and Anthony Gardner also had a run-out in that position.
United, in contrast, are well off for left-backs with Patrice Evra and Gabriel Heinze able to play in that role.
Bale would also fit Jol's profile of signing young, talented British players from the Championship - witness the signings in the last two years of Aaron Lennon (Leeds), Tom Huddlestone (Derby), Michael Dawson and Ben Alnwick.
Bale, who signed a two-year pro deal on his 17th birthday last July, has also been linked with a move to Arsenal, where he would join up again with his former Saints academy colleague Theo Walcott.
But Gunners boss Arsene Wenger already has one class left-back in Gael Clichy, who has enjoyed a superb 2006/07.
In addition, teenager Armand Traore impressed in Arsenal's run to the League Cup final this season.
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