The 24-year-old has come off the back of a spectacular first campaign with Napoli following three seasons with Serie A rivals Palermo.
Cavani recently extended his stay at Napoli by an additional five years, although that has not quelled the speculation surrounding his future.
The Premier League champions have been tipped to join the race for his signature along with rivals Manchester City, but agent Claudio Anelucci insists all the talk involving the Red Devils has no substance.
"This is the time of year when it is normal to hear talk of transfers to big clubs for astronomical fees," Anelucci told Radio Sportiva.
"The majority of the time there is nothing to them, as is the case with regards to a possible move to Manchester United for Edinson."
Source: Team Talk
Source: Team Talk