LONDON, March 11 (Reuters) - U.S. investor Elliott Advisors does not intend to make an offer for Currys, saying the board of the British electricals retailer would not engage with it.

Last month, Currys

rejected

an improved 757 million pounds ($973 million) proposal from Elliott.

China-based online giant JD.com has also said it is considering an offer.

"Following multiple attempts to engage with Currys' board, all of which were rejected, it is not in an informed position to make an improved offer for Currys on the basis of the public information available to it," Elliott said on Monday.

"Elliott therefore confirms it does not intend to make an offer for Currys."

Elliott's second proposal came in at 67 pence. Currys shares closed Friday at 64.5 pence.

JD.com has not made any

statement

since Feb. 19 when it confirmed it was in the early stages of evaluating a deal. It has until March 18 to make a firm offer or walk away under UK takeover rules.

Analysts at Peel Hunt have said they believe it would take an offer of over 80 pence per share for Currys' board to engage. ($1 = 0.7783 pounds) (Reporting by James Davey; editing by Sarah Young)