Pochettino is believed to be interested in taking the job immediately - despite United holding talks with ex-Barcelona coach Ernesto Valverde about being an interim manager - but ESPN report that PSG have dismissed United's first approach.
The French giants are said to be unwilling to open any discussions over Pochettino in the hours prior to their huge Champions League match-up against Man City.
Amid links to a return to Tottenham in the summer Pochettino, 49, signed a contract extension, taking his deal in Paris through to 2023.
With doubts around the feasibility of poaching a manager like Pochettino mid season and the complexities involved in doing so, United are still working to a plan of installing a temporary boss to take over the reins from caretaker Michael Carrick.
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