Manchester United have been seeking a transfer deal with Roma for Kevin Strootman, but have consistently told he's unavailable.
United has been willing to pay up to €31 million for Strootman.
"It is just not happening," Roma's billionaire owner James Pallotta told BBC Sport.
"I have told the papers that they should stop wasting paper. We don't have any interest in selling Kevin."
United may move on from Strootman to target Sami Khedira, who Real Madrid is expected to entertain selling in January.