Dundee United chairman Stephen Thompson has insisted that the club do not need to sell players during this summer's transfer window.
Defender Andy Robertson, who was named Scotland's PFA Young Player of the Year last season, has been attracting interest from several Premier League sides.
Thompson told the Sunday Mail: "After the financial restructuring we went through recently, we don't have to sell anyone this summer.
"We're trying to build something here. As with everyone else, though, if someone comes in with a bid too good to refuse, we'd make a decision we felt was best for Dundee United."
The club finished fourth in the Scottish Premiership last season.