Manchester United manager Jose Mourinho has dismissed reports that the club could sign Barcelona star Neymar, describing the prospect as "absurd".
Spanish publication Sport recently claimed that the Premier League giants are pondering an audacious £173m bid, which would trigger the Brazilian's release clause.
United have been linked to the 25-year-old before, but rumours dwindled when the attacker penned a new five-year contract at Camp Nou in October.
However, Mourinho has poured cold water on suggestions that his club are willing to smash the transfer record by claiming that Neymar is destined to take over Lionel Messi's mantle.
"I always try to be objective and pragmatic with the clubs and ask the clubs for what can be given to me. Neymar is absurd," Mourinho told ESPN. "A club like Barcelona cannot and will not lose Neymar.
"Although Messi is still a young player with years to go, he is already 30, and Neymar will be the great player of Barcelona after Messi. I think [trying to sign Neymar is like] going to try to break into a safe - impossible."
The Brazilian has scored 14 goals in 35 appearances in all competitions this season.