Manchester United were knocked back in an approach for Stuttgart manager Sebastian Hoeness during the summer, according to a report.
The club opted against sacking Erik ten Hag after conducting a lengthy end-of-season review in the wake of their FA Cup triumph at Wembley but the Dutchman remains under pressure after a sluggish start to the new campaign.
United figures, led by co-owner Sir Jim Ratcliffe and Sir Dave Brailsford, spoke to a number of potential replacements including Thomas Tuchel and Roberto De Zerbi and are believed to have discussed financials with both coaches.