Manchester United have told Sky Sports they have not signed a deal with Louis van Gaal, or anyone else, to become their new manager.
A newspaper report in Holland on Saturday morning said the Dutch national coach had agreed terms to take over at Old Trafford at the end of their World Cup campaign later this summer.
But a United spokesman said: "There is nothing to report.
"We have not signed a new manager. When we have something to report, we will announce it."
United great Ryan Giggs has taken charge of the team until the end of the season and legendary former boss Sir Alex Ferguson reportedly favours giving Giggs the job on a permanent basis.
Former Everton manager David Moyes took over last summer following Ferguson's retirement but was dismissed earlier in the week, having presided over a disappointing campaign.
And van Gaal has been heavily linked with the post since Moyes was fired on Tuesday with Sky Bet making him odds-on favourite for the United job.
The experienced 61-year-old has previously managed Ajax, Barcelona and Bayern Munich, leading them all to League titles and winning the Champions League with Ajax in 1994-95.
Dutch paper De Telegraaf said on Saturday: "The national coach late last night reached a deal with the top British club.
"The man who's the absolute number one to replace axed coach David Moyes will immediately take up the job when the Dutch Eleven is knocked out of the World Cup in Brazil."
Van Gaal has previously expressed a desire to manage in the Premier League after the World Cup and has also been linked with Tottenham.
But the De Telegraaf report added: "Tottenham Hotspur saw earlier this week that there was little chance in the fight to sign up the Dutch coach."
Who should take over as Man Utd manager?
Louis van Gaal