|MAN UNITED LATEST
Klopp was seen as one of the favorites to succeed Moyes this summer, despite having signed a new contract committing him to Dortmund until 2018 in October.
But speaking to the Guardian, the German said: "Man Utd is a great club and I feel very familiar with their wonderful fans. But my commitment to Borussia Dortmund and the people is not breakable."
Klopp has established himself as one of Europe's most sought-after coaches after leading Dortmund to back-to-back Bundesliga titles and a Champions League final.
Other front runners to succeed Moyes are Netherlands boss Louis van Gaal, Atletico Madrid coach Diego Simeone and Real Madrid's Carlo Ancelotti.
Van Gaal is also wanted by Tottenham to succeed Tim Sherwood, but last week Goal reported that the Dutchman was taking time to weigh up his options having been linked with United.