Saha, who joined Fulham three years ago, is enjoying the best form of his premier league career with 10 goals so far this season, while United skipper Roy Keane has publicly urged his club to buy a new striker in the January transfer window.
But in a statement on Tuesday Fulham said inquiries from a number of clubs, "including Manchester United", for their 25-year-old forward were "unsolicited and unwelcome.
"It has been made clear to those clubs that Fulham FC does not wish to, and has no financial requirement, to sell the player who is under contract to Fulham until 2006."
Without giving details of the offers, Fulham said: "The current speculative valuations of the player fall very far short of his value to the club."
Chief executive Jim Hone added: "Louis is very much part of our future and is simply not for sale at this stage."
