Jose Mourinho has no agreement in place to join Manchester United as manager this summer, according to Sky Sports.
Earlier this week, reports in Italy suggested that the former Chelsea manager was "hours away" from agreeing to replace Louis van Gaal as manager at Old Trafford.
However, it is understood that no formal approach has been made and no agreement has been reached with the Portuguese.
Speculation has surrounded Van Gaal's future at the club following an underwhelming domestic and European season for the Red Devils.
United failed to make it through the group stage of the Champions League, were knocked out of the Europa League by rivals Liverpool and also face the possibility of finishing outside the top four in the Premier League.
However, the 64 year-old Dutchman still has one year remaining on his contract and is confident of seeing his deal through to next summer.
Van Gaal said on Friday ahead of their final game with Bournemouth: "We are in the final of the FA Cup and we are in the race in the last match - mathematically we can qualify ourselves still. How many clubs can say that?
"Of course you can say Manchester United need to be champions - yes, I know, the expectations are like that, but I don't think that is realistic.
"And I have said I shall be here, that is my opinion, so the board has to decide if it is like that. That is a different way of looking to the situation."
Mourinho is keen to return to football following his departure from Stamford Bridge in December. The 53-year-old has since been linked with a number of top European clubs including Paris Saint-Germain and Roma.
However, the former Blues boss is thought to prefer a managerial role back in the Premier League and has all-but ruled out a move back to La Liga, which he won with Madrid in 2012.
(Sky Sports)
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