Thomas Tuchel allegedly turned down the Manchester United job over the summer as he did not want to manage another club where there would be outside influence when it comes to transfer policy.
The German is believed to have met with Man United's minority shareholder Sir Jim Ratcliffe during a period when the Red Devils were considering bringing in a new manager.
However, at the conclusion of an end-of-season review, it was decided that Erik ten Hag, who lifted the FA Cup trophy in May, would remain in charge of the 20-time English champions.
Tuchel departed Bayern Munich at the end of last season and had been regarded as the favourite to replace Ten Hag, with Man United giving serious consideration to making a change.
However, the ex-Chelsea head coach was allegedly unhappy with the role that he was offered at Old Trafford, with CEO Omar Berrada, sporting director Dan Ashworth and technical director Jason Wilcox also arriving at the club as part of the sweeping changes under Ratcliffe.
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Tuchel 'did not want' to work in new structure at Man United
Ten Hag's role when it comes to transfers has been reduced under the new structure, and it is claimed that Tuchel was not prepared to operate in the set-up following his experience at Bayern.
"I would have bet a lot that Tuchel would replace Ten Hag. I recently had another conversation with someone who is very close to that. It was pretty far along, almost in agreement," Reif told Bild.
"As far as the squad is concerned, the considerations were different. Tuchel said pretty much at the finish line: 'I'm not doing that! I won't do that to myself again, that I go to a club and then things come from outside.'"
Tuchel remains without a position, but he is still regarded as one of the favourites for the Man United job if the club decide to make a change in the early stages of the campaign.
Gareth Southgate, who is also now available after leaving England, is also seemingly in the running alongside Ruud van Nistelrooy, with the Dutchman currently an assistant to Ten Hag at Old Trafford.
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Ten Hag 'already under pressure' at Man United
Ten Hag was handed a 12-month contract extension at Man United when it was decided that he would be remaining in charge of the 20-time English champions.
However, it has been a tough start to the season for the Red Devils, who have only won one of their opening three Premier League matches, suffering two defeats in the process.
Man United have lost their last two in the league to Brighton & Hove Albion and Liverpool, and they currently sit down in 14th spot in the table, already six points off leaders Manchester City.
INEOS chiefs allegedly want to see a big improvement in Man United's 'game model', with senior figures at the club believed to be 'underwhelmed' by the team's poor start to the season.
The Red Devils will be bidding to bounce back from their 3-0 loss to Liverpool when they head to Southampton in the Premier League on September 14.
