Bayern Munich striker Muller has been a target for Van Gaal ever since he took over at Old Trafford last summer and reports in Germany claim United have now firmed up their interest by offering a package worth £120m in fees and wages over a five-year contract.
When asked about United making an offer for him, Muller - who was introduced to the Bayern team by Van Gaal - told Sport Bild he was flattered but then suggested he wanted to stay with the German giants.
"When you get an offer you consider it automatically," he said. "A request by a big club is an honour and appreciation that your output was good. But I feel fine at Bayern and my contract runs until 2019. There is nothing more to say about this speculation."
GETTY
Thomas Muller is set to frustrate Louis van Gaal by rejecting advances from Manchester United
Van Gaal identified Muller as the perfect solution for United's goals shortage but it is the second rejection from a Bayern player this week after Bastian Schweinsteiger made it clear he also wants to stay put in Bavaria.
And to add to Van Gaal's frustration Real Madrid have rejected United's £28.6m offer for Sergio Ramos while a fee has yet to be agreed with Southampton for Morgan Schneiderlin.
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