The Netherlands coach has been widely tipped as the man set to take over from interim boss Ryan Giggs at the end of the season following David Moyes’ sacking last month.
Some reports have claimed that the 62-year-old has already secured a deal to take charge of the Red Devils, but the former Bayern Munich head coach insists that he is yet to reach an agreement with the Premier League side.
“We have not reached that stage yet [of signing a contract],” said van Gaal.
“It’s not even clear if we will reach that stage. One has to wait.
“Some of the things that have been suggested are absolutely untrue.”
Speaking last week, Van Gaal admitted that he would “love” the chance to take over at Old Trafford.
“I would love the job,” said Van Gaal. “I hope that I shall be the one. It’s the biggest club in the world and it’s a fantastic challenge.”
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