Premier League manager says his club are still on look-out for top-draw players but refuse to speculate on interest in Tottenham winger.
Transfer talk: Moyes denies Manchester United bid for Bale
The long-running saga over Bale's future took a fresh twist on Monday when it emerged Spurs were considering offers from more than one club for the 24 year old.
Bale was thought to be nearing a world-record move to Real Madrid having reportedly spent the weekend in Spain to finalise the details of a switch to the Bernabeu.
But Press Association Sport understands Spurs have received a bid from at least one other club for the highly-rated Wales international.
Moyes made clear this was not from United when he spoke after his side's goalless English Premier League draw with Chelsea at Old Trafford.
Asked if United had made a bid, he said: "No."
But, having not yet made a major signing since taking over at United, Moyes cryptically mentioned that he was still on the lookout for new players.
He said: "I have just said Manchester United are always interested in the best players.
"The board and myself would always be looking to sign who we think are the best players, whoever they are."
While people may interpret that to mean United could yet enter the race, the onus clearly remains on Real Madrid to push through a deal for their long-time target.
Spurs are thought to be dismayed with Real's conduct during the whole affair.
The club erected a stage inside the Bernabeu, thought to be for Bale's unveiling, and the they also started selling replica shirts with the Welshman's name on the back.
There is also a concern among the Spurs hierarchy that Real do not have the money to pay for Bale outright. They are unimpressed with the Spanish club's current offer, which involves spreading what is expected to be a world-record fee of at least £86million over six years.
Bale missed Tottenham's 1-0 win over Swansea on Sunday after being given time off, and it was reported he spent the weekend in Marbella.
Spurs have invested heavily in players throughout the summer to bring the likes of Paulinho, Roberto Soldado, Nacer Chadli and Etienne Capoue to White Hart Lane.
Despite such an outlay they maintain that they do not need to sell Bale to recoup the money spent.
Andre Villas-Boas, the Spurs manager, has said there is even a possibility Bale could stay at Spurs.
"There is interest from Real Madrid," Villas-Boas said.
"Whether the transfer will happen or not, hopefully you will have more news in the next couple of days, but at the moment there is nothing I can tell you."
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