Rangers manager Walter Smith raised concerns about finances on Saturday when he revealed club spending had been overseen by HBOS bank since David Murray stepped down as chairman in August.
"For the avoidance of doubt, and due to recent media speculation, the club can confirm that while there have been tentative enquiries regarding the sale of the club, there are none that have realised an offer," the statement read. "As stated by Sir David Murray, it is not necessarily about price, but the new owner having the capability to take the club forward that remains essential."
The statement also denied that any takeover is imminent. No Rangers player has signed a new contract over the last 18 months and all were put up for sale since January as the club tries to reduce its debt burden.
