(CNN) -- Manchester United's American owners have again insisted that the English club is not for sale, releasing a short statement while announcing second-quarter financial results on Friday.
British media have renewed speculation that Qatar's royal family will make an offer of a reported £1.8 billion ($2.9 billion) for a club that U.S. billionaire Malcolm Glazer and his family bought in 2005 at an overall value of £800 million.
"The board notes recent press speculation regarding a possible bid for Manchester United," the statement said. "The owners remain fully committed to their long-term ownership of the club.
"No discussions have taken place, Manchester United is not for sale and the owners will not entertain any offers."
The Glazers have been criticized by United fans after it was revealed that their takeover involved a £660 million debt in finance leveraging, which they have been paying off with club revenue since.
The latest results showed that the 18-time English league champions' turnover for the three months up until December 31, 2010 increased from £87 million ($140 million) to £93.2 million ($150 million).
While domestic matchday income for the period dropped slightly from £33.1 million to £32.8 million, and media revenue stayed similar, commercial turnover including overseas merchandising climbed from £19.2 million ($31 million) to £25.5 million ($41 million).
Gross debt dropped from £512.5 million ($825 million) to £489.4 million ($787 million) while the board revealed the club had net assets of £771 million ($1.2 billion) and a cash balance of £134.5 million ($216 million).
United's bid to win a record 19th domestic crown continues at Wigan on Saturday as Alex Ferguson's team seek to restore a four-point lead over second-placed Arsenal -- who face Birmingham in Sunday's League Cup final.