Manchester United are not looking to appoint a director of football, regardless of whether they retain the services of Louis van Gaal. A newspaper report published earlier today (May 20) had suggested the Old Trafford club were keen to move Van Gaal into a director of football position, but a Red Devils source has rubbished the suggestion.

United and Van Gaal are currently preparing for their FA Cup Final against Crystal Palace tomorrow afternoon, with the Dutchman's position the subject of intense speculation. Jose Mourinho has reportedly been lined up to replace Van Gaal, but irrespective of the managerial situation, neither man will work under a director of football next season, according to Sky Sports.

The newspaper report had suggested Van Gaal and Mourinho would happily work together at Old Trafford, having previously done so during their time at Barcelona. It claimed United accept that a change of manager is needed and by making Van Gaal their Director of Football, the under-pressure boss will be able to see out the final season of his three-year contract.

In the build-up to the FA Cup Final, Van Gaal has sought to deflect attention away from his own future, insisting the trophy is his first priority. "I think the interests of the club are much more important than the manager," Van Gaal said during a pre-match press conference, according to the BBC.

"Of course, you have put your own aims. [Winning the FA Cup] is one I have always had. But close is not enough.You have to win it. I have read that the last FA Cup is 2004, so also for Manchester United it is a big title. We are playing in the most prestigious temple of England. It confirms how important it is."

Jose Mourinho and Louis van Gaal
Manchester United have dismissed the idea of appointing a Director of Football Getty Images/PEDRO ARMESTRE