The Reds are said to have lodged a £20m bid with the Spanish club for the 20-year-old, triggering the buy-out clause in his contract.
But they are waiting to speak officially to their target, who has been identified as a successor for Edwin Van der Sar next season.
The 40-year-old Dutchman retires after the Champions League final at Wembley and Sir Alex Ferguson has whittled the replacement process down to de Gea.
“David is under contract at Atletico Madrid and we don't talk about offers. That is normal,” de Gea's agent Hector Rincon told M.E.N. Sport.
“David is concentrating solely on the end of season with Atletico. But he is one of the most important players around at the moment so it is natural a club like Manchester United would be interested in a player like David de Gea.”
De Gea has a deal at the Estadio Vicente Calderon until 2014, but the club have admitted they have twice tried to negotiate a new deal for their coveted star who is rated as Spain's next number one.
Atletico want to up his salary and extend his deal, but so far de Gea has resisted.
The club have also said he must sign a new deal or leave.
De Gea is said to be unsure that a move away from Spain at his young age would be the best for him.
Schalke's Manuel Neuer had been on United's radar and shonme with his Champions League semi-final performance in Germany against United, though his second-leg display cooled the hype.
Bayern Munich have been favourites to land him and have just upped the price they are prepared to pay to £18m.
Meanwhile, following the signing of Anders Lindegaard from Aalesund in the January window, No2 Tomasz Kuszczak is expected to leave Old Trafford in the summer.
West Bromwich Albion are said to be keen to take him back to the Hawthorns.
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