Reports on Saturday suggested the Netherlands boss has signed a three-year deal with the Red Devils and is expected to take over after the World Cup but the club have denied it
The current Netherlands boss has been heavily linked with succeeding David Moyes at Old Trafford, with Dutch newspaper De Telegraaf reporting on Saturday that a deal has already been agreed.
Ryan Giggs has been handed the reins for the final four games of the season, and although former boss Sir Alex Ferguson backs him for the permanent job, Van Gaal remains the hot favourite.
However, a spokesman for United denied the reports, stating: "There is nothing to report. We have not signed a new manager. When we have something to announce, we will announce it."
Real Madrid coach Carlo Ancelotti is also believed to be a candidate for the post, though Bayern Munich manager Pep Guardiola and Borussia Dortmund boss Jurgen Klopp have already ruled themselves out of contention.
But Van Gaal remains the front-runner, and earlier this week Goal reported that the Dutchman has told friends he is "very keen" on succeeding Moyes as permanent United manager.