Van de Beek has reportedly emerged as a target for United, which is desperate for midfield reinforcements after injuries to Paul Pogba and Scott McTominay.
LaLiga giant Madrid has previously contacted Ajax over a possible deal, although a transfer did not materialise at the start of the season.
Despite interest, Netherlands international Van de Beek has no plans to leave Eredivisie champion Ajax.
"It is not that I can or want to do something at the moment," the 22-year-old said.
"I have said it before and I will say it again: I will remain at Ajax this season. And maybe next season as well.
"These reports about Real Madrid or Man United are a good sign, but it is not important now. I've said I will stay at Ajax and I will do so for 100 per cent."
Links to United come as the Red Devils struggle in the Premier League — Ole Gunnar Solskjaer's side is fifth and 27 points behind runaway leader Liverpool.
Asked whether he could see positives and negatives in moving to Manchester, Van de Beek, who has scored eight goals across all competitions this season, said: "You can look at it like that.
"It is not something that is in my mind right now, but what you say is true."
Meanwhile, veteran forward Ryan Babel has returned to Ajax on a season-long loan deal from Turkish side Galatasaray.
The 33-year-old emerged from Ajax's youth system in 2004 before joining Liverpool three years later, although he made his way back to Amsterdam in 2012.