The 22-year-old enjoyed an impressive 2021-22 campaign for his Portuguese club, scoring 21 goals and registering five assists in 45 appearances in all competitions.
A recent report claimed that Man United were keen on the South American and had already made an offer of €60m (£51.6m) plus €5m (£4.3m) in add-ons for the striker, which was rejected.
The 20-time English champions were allegedly preparing to return with a fresh offer for Evanilson, having identified him as a leading transfer target.
However, according to Italian journalist Fabrizio Romano, Man United have not been in touch with Porto over the forward and do not currently consider him to be a transfer target.
Romano claims that Evanilson has not been a topic of conversation between the club's board and new head coach Erik ten Hag despite the recent speculation.
As a result, Ten Hag is believed to want a new striker this summer to ease the goalscoring burden on Cristiano Ronaldo, who netted 24 times in all competitions during the 2021-22 campaign.
Darwin Nunez had been strongly linked with a switch to Old Trafford, but Liverpool ultimately swooped to sign the Uruguay international in a big-money deal from Benfica.
The Red Devils are not prepared to pay over the odds for a forward this summer, especially as Frenkie de Jong could cost in excess of £65m if he arrives from Barcelona.
Five new players could potentially arrive before the transfer window closes, and the club's new head coach will hope to have some fresh faces on board for the start of their pre-season tour next month.