Reports in France claim United offered Tottenham close to 150million euros (?125million) for the winger, who joined Real Madrid for 100million euros.
Speaking after his side's 2-0 victory over Crystal Palace, Moyes told BT Sport that now the transfer window had shut he would not be commenting on such a matter.
However he added: "I have said many times we are always bidding for the best players."
Speaking on Friday, Real Madrid coach Carlo Ancelotti said: "I know that Tottenham received a higher bid for Gareth Bale than the one from Real Madrid."
And French newspaper L'Equipe claimed that bid came from Manchester United, but Bale personally insisted on joining Real Madrid.
Source: PA
Source: PA