Lazio sporting director Igli Tare has admitted that the Serie A side would "evaluate every offer" for their players amid widespread reports that Felipe Anderson is a target for Manchester United.
Louis van Gaal's side have reportedly held a long-standing interest in signing the 22-year-old Brazilian midfielder, with reports of a £45 million offer being prepared surfacing in December.
When Tare was asked about the rumours, he told Mediaset: "Players leaving? We'll evaluate every offer.
"Incoming? After Milan Bisevac we'll make more moves for the defence."
Biancocelesti boss Stefano Pioli was asked about Anderson's situation following Lazio's 0-0 draw with Carpi on Wednesday, but refused to add to the speculation.
"It is up to the board to make certain decisions in the market," he said.
Felipe Anderson made his 18th Serie A appearance of the season against Carpi but, after being unable to help Lazio break the deadlock, was subbed off at half-time.