Manchester United has not reached an agreement with Jose Mourinho for the former Chelsea manager to take over for Louis Van Gaal, according to Sky Sports.
There has been speculation throughout the season that Manchester United would pursue Mourinho, who has also drawn interest from Paris Saint Germain.
The club has yet to indicate if it will part ways with Van Gaal, who still has one year left on his contract.
Manchester United struggled in European play this year, being eliminated in the group stage on the Champions League and losing to Liverpool in the Europa League. The club currently sits fifth in the EPL standings with two games left.
Mourniho spent this European season out of coaching after being fired by Chelsea in December.