West Ham chairman Eggert Magnusson insists Carlos Tevez cannot leave without the consent of the club.
Widespread reports claim Manchester United are close to signing Tevez on a two-year loan deal, with the Argentina striker likely to seal a move to Old Trafford in the next 24 hours.
However, West Ham have now moved to play down the possibility of the 23-year-old leaving Upton Park this summer by stating he still has three years to run on his contract.
Magnusson fully expects Tevez, who is currently on international duty playing in the Copa America, to return to West Ham ahead of next season.
"Carlos Tevez is a registered West Ham United player, contracted to the club until June 2010," he said in a statement on the club's official website.
"There is no agreement with West Ham United for Carlos Tevez to leave the club and we expect him to return in time for next season's preparations.
"No decision on his future can be reached without the agreement of West Ham United."
Any deal which takes Tevez to Manchester United will be under scrutiny from the Premier League and they will likely back West Ham in their stance.