Pochettino is out of work since his sacking at Tottenham last month.
He is wanted by United if they part company with Ole Gunnar Solskjaer before the start of next season.
And a report from Christian Falk - a Bild reporter - suggests that Pochettino is not among the candidates for the Bayern job for next season.
Falk tweeted yesterday: "Exclusive: Mauricio Pochettino will not become coach of FC Bayern. The Argentinian is not one of the candidates for the bosses."
Pochettino has admitted he will be listening to offers in the coming weeks about his next position.
He is also being linked with the vacant job at Arsenal, despite being an ex-Spurs boss.