The 24-year-old Netherlands international has still to make a full recovery from the cruciate ligament injury that ruled him out of the World Cup in Brazil last summer.
But Strootman is thought to be a priority target for United boss Louis van Gaal, who is familiar with the player from his time in charge of the Dutch.
Roma manager Rudi Garcia insisted the club would not sell the player for less than ??77m last year and Pallotta’s comments in an interview with Bleacher Report suggest little has changed.
“We want to put the best team on the pitch, that’s the most important thing,” Pallotta said.
???But we’re businessmen. If someone comes in with a stupid number for a player, you have to listen to it. You can’t just say ‘no, no matter what’.
“My view is that I don’t want Kevin to go, for example, but if someone offers a huge amount, you at least have to listen to them.
“You’re running a team, so you have to look at what’s best for everyone, not just one individual. That’s the way the world works.”
Roma signed Strootman from PSV Eindhoven for ??14.75m in 2013, and he played 25 times for the Serie A club last season.
While the Dutchman has only started two games this season due to his knee injury, Pallotta believes speculation regarding the former Utrecht man is finally beginning to die down.
“I think the papers have finally given up on the Strootman thing, because Kevin’s come out and addressed it, saying he likes it in Italy and he has a five-year contract,” Pallotta said.
“And by the way, I wasn’t going to sell him anyway.”
Meanwhile, Pallotta insists another Roma star, Miralem Pjanic, will not be leaving this month despite reported interest from Liverpool.
“The Liverpool thing with Pjanic is the same. We have another four years with him, and we love him,” Pallotta said.