Sheffield United manager Kevin Blackwell insists they have had no contact from Everton for England Under-21 right-back Kyle Naughton.
Several newspapers claimed that the Blades had rejected a £3.5m offer from the Toffees for the 20-year-old.
"No-one from Everton has called me, so as far as I'm concerned there's nothing in it," he told BBC Radio Sheffield.
Meanwhile, Blackwell has refused to comment on reports linking the Blades to West Ham winger Kyel Reid.
The youngster, who was on loan at Wolves last season, is free to leave the Hammers this summer.
Blackwell said: "There's load of speculation about loads of people, and I don't comment on speculation."
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