After Monday's dismissal of Ruben Amorim, United plan to hire a caretaker manager to the end of the season before assessing their options before naming their permanent choice.
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The Mirror says Ferguson will not be consulted by the board and his input will not be sought over Amorim's long-term successor.
United co-owner Sir Jim Ratcliffe's team will make the decision, with chief executive Omar Berrada and sporting director Jason Wilcox also having a major say.
Ratcliffe's hire of Amorim lasted barely 14 months - with the billionaire claiming earlier in the season that he expected the Portuguese to see out his contract in full.