Evans, 25, was released from prison on Friday after serving half of his five-year sentence for raping a 19-year-old woman in a hotel and is at the centre of a nationwide debate as to whether he should return to his former club to resume his career.
It was reported on Saturday morning that the Wales striker had been offered a two-year contract by United worth more than £500,000.
But the club have refuted the report and a club statement read: “Sheffield United has become aware of speculative media coverage concerning the immediate future of its former player Ched Evans.
“An article in The Sun (on Saturday) that Sheffield United has offered a contract to former player Ched Evans is false and damaging to the club.
“We have made a statement on this matter previously and the lack of credibility and substance from this latest media report does not warrant any expansion from previous comments apart from noting that we are continuing to deliberate on any long-term decision about Ched Evans.”