The 22-year-old is highly regarded by the Portuguese giants after an impressive 2021-22 campaign, scoring seven goals and registering 16 assists in 39 appearances across all competitions.
Erik ten Hag's Man United are believed to be considering a move for the Portugal international, while Arsenal, Liverpool, Tottenham Hotspur, Bayern Munich, Real Madrid and Lazio have also been credited with an interest.
Porto are unwilling to let Vitinha leave the club for a fee below his £34m release clause and the club's president Da Costa has confirmed that an offer below this valuation has been received and rejected.
"There was a concrete offer, of considerable value, for Vitinha that we did not accept. And we referred them to the release clause, which is only way to take our player," Da Costa told Record.
Vitinha, who spent the 2020-21 season on loan with Wolverhampton Wanderers, has two years remaining on his contract at the Estadio do Dragao.
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