Tam Courts has denied Dundee United have made an offer to Hearts -linked Alan Forrest.
Both sides hold an interest in the Livingston winger and there had been suggestion of an pre-contract being offered by the Tannadice club.
However, their boss says they have yet to put anything on the table for any player despite ongoing talks.
Robbie Neilson's side have third spot and European group stage football secured, meaning they may be able to steal a match on their Premiership rivals.
The 25-year-old has been a leading light for the Lions this season and has six goals and four assists.
Courts said: “The one thing I can say, having left a recruitment meeting on Tuesday, is that we haven’t made any formal pre-contract offers to any players.
“There will be players who are of interest and we will be speaking to agents and representatives.
“Because we have a little bit more of a lead-in time, we are being proactive with our recruitment.”