The Manchester United boss feels he has enough options in Anthony Martial, Will Keane and Memphis Depay to avoid bringing the 20-year-old back from his loan spell at Brighton
England captain Rooney could miss up to two months of action with a knee ligament injury, leaving Van Gaal with just Anthony Martial and Will Keane as recognised strikers in his squad.
But Wilson - who has scored three goals in 12 appearances for Brighton since joining the Championship outfit in January - will not be brought back to Old Trafford by the veteran Dutch coach.
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And the former Barcelona boss has backed Memphis Depay to provide him with an option in a central role going forward.
"No," he told reporters when asked whether Wilson would be recalled. "At this point I can call James Wilson back, but at this point I have possibilities with Will Keane and Anthony Martial.
"Also there is Memphis Depay."
After spending the first half of the season on loan at Preston, Keane has made just one Premier League appearance this term - having come off the bench in the late stages of Saturday's 2-1 defeat to Sunderland.
Martial, meanwhile, has scored seven goals in 21 games in the English top flight.