Paris - Ligue
1 leaders Nice have expressed an interest in Manchester United winger
Memphis Depay but say the Dutchman would be too expensive a signing.
Depay, who has played just eight times for United this season, cost the Red Devils £25m when he was bought from Dutch giants PSV Eindhoven in 2015 by Louis van Gaal.
He is expected to leave the club after falling out of favour under Jose Mourinho this term, but United might find it difficult move the player on if they look to make a return on their investment.
One potential option though is Everton after manager Ronald Koeman signalled a desire to sign the 22-year-old.
Nice president Jean Pierre Rivere, however, ruled out a move.
He told French radio station RMC: "We looked at him, like a lot of clubs have, but it is extremely complicated.
"It is a situation which is out of our financial reach."
He added: "You have a club that bought him for a certain amount that wants to sell him. When we looked at Depay, it was in another way, which is not possible today.
"He was bought very expensively by Manchester United, they want to possibly sell him and we cannot compete in this sort of situation."
Depay last played for United on October 29 2016.
When questioned on Depay, United coach Jose Mourinho stated that the reason for the Dutchman not being selected in recent match-day squads was because he is likely to leave in the January transfer window.