Les Gones are prepared to let Ndombele leave for the right price and have been looking to bring in between €80m and €100m from the player's sale.
United were very much in the hunt for the outstanding Lyon midfielder, but it is believed the 22-year-old would rather join Spurs this summer - should he move to England, although there are a number of sides looking to land him.
Ndombele insists he has not yet pondered leaving Lyon and is instead focusing on a holiday during which time he can clear his head.
Aulas said: "I have not had any recent news [about Fekir]".
"I'll go on vacation, I'll rest my head, we'll see after".
"His preference is a departure".
His 16 goals and impressive displays during wins at the San Siro, Camp Nou and Estadio Santiago Bernabeu haven't gone unnoticed by some of Europe's top clubs.
"What player would not be interested in a big club?"
But they are under no pressure to sell, as they are in the Champions League next season.
In addition to this, Tottenham manager Mauricio Pochettino has a good reputation for the way in which he works with young talent and this is also something which will be of appeal to Elmas.
Speaking to Telefoot, Ndombele said: "It's true that Tottenham are a great team - a big club".