Gueye has been a standout player for the Goodison Park outfit this season with his marshaling display in the middle of the park.
The combative midfielder is regarded as one of the best tacklers in the English top-flight having won 63 percent of his 121 total tackles this campaign.
With Ander Herrera nearing a summer exit from Old Trafford, Ole Gunnar Solskjaer is said to be interested in reinforcing his squad with the former Aston Villa man.
After snubbing a move to PSG in January, Silva gave an update about the Senegal international's future at Merseyside.
"It’s new to me. No concerns about that. All the speculation is in the media and will come in the next few days or weeks," Silva was quoted by Manchester Evening News.
"It’s something natural. I’m not here to answer the possible rumours."