The Everton forward is expected to leave the club after a disastrous spell since January.
The forward is expected to leave Goodison Park this summer after a disastrous spell since arriving in the January transfer window.
He managed just 152 minutes of competitive first-team action last season, with a lack of form and fitness seeing him quickly labelled as a flop.
New manager Ronald Koeman appears to agree, having failed to use him throughout pre-season so far and electing not to hand him a squad number for the upcoming campaign.
According to Sky Sports, Besiktas, Fenerbache, Hamburg and Sporting Lisbon were all considering a move for him as a result of his outcast status.
However, Record have now rubbished any suggestions that the Portuguese side are looking to secure his signature.
They accept that Sporting are looking for a new forward in this transfer window, but claim that they would not be able to afford the wages that the Senegal international currently pockets at Everton.
It now remains to be seen if Everton can find a buyer for Niasse this summer, with them seemingly determined to move him on.
Based on his time on Merseyside so far though, it may be difficult finding someone who is willing to sign him.