Manchester United chief David Gill has rejected claims rivals City will make a £135m bid for Cristiano Ronaldo under new owners Abu Dhabi United Group.
Sulaiman Al-Fahim, the billionaire businessman at the centre of the Manchester City takeover, has publicly drawn up a list of big-money targets.
But Gill told BBC Radio 5 Live he is treating it "with a pinch of salt. I can't believe he is serious at those levels and, anyway, we are not looking to sell our best players," he added.