Cristiano Ronaldo will not be joining Bayern Munich, according to the club's chief executive Oliver Kahn, who says such a move would go against the Bundesliga champions' philosophy.
Ronaldo has reportedly asked to leave United less than a year after re-joining the Red Devils from Juventus, with the side finishing sixth in the Premier League last season to miss out on Champions League qualification.
The Portuguese legend scored 24 goals in all competitions under Ole Gunnar Solskjaer and Ralf Rangnick last term, although the 37-year-old's lack of suitability for the latter's high-pressing style of football saw his future come under question.
United ranked just 12th in the Premier League for possessions won in the final third last term (166 – Liverpool were first with 287), and did likewise for possessions won in the middle third (869), as they struggled to adapt to a new style of play.
Should United allow Ronaldo to leave, only a handful of clubs are expected to be able to afford the five-time Ballon d'Or winner's substantial wages, leading to speculation he could head to Germany.
Although Bayern signed Sadio Mane from Liverpool last month, they could potentially be in the market for another goalscorer after 50-goal marksman Robert Lewandowski expressed his wish to join Barcelona.
The Bavarian giants, however, will not be replacing one striking legend with another, according to Kahn.
"As much as I appreciate Cristiano Ronaldo as one of the greatest, a transfer would not fit into our philosophy," Kahn told Kicker.
Bayern won their 10th consecutive Bundesliga title under Julian Nagelsmann last season and have scored a minimum of 90 league goals in six of those successes.