Rooney has been linked with Bayern Munich, Paris Saint-Germain and Chelsea in widespread reports in the English press in recent days, and it has been suggested the England international has been seeking a fresh start.
However, a United spokesperson dismissed the notion of a summer departure on Wednesday evening, saying “Wayne Rooney is not for sale.”
The future of the former Everton man could be the first major test for David Moyes, who is the favourite to take over from Ferguson next season.
The pair share a topsy-turvy relationship after mending a rift caused by comments made by Rooney in his autobiography about Moyes.
Rooney has two years remaining on his current deal, which may force United and their new boss into acting swiftly this summer as they are unlikely to allow him to leave on a free transfer.
Information from the Press Association was used in this report.