Manchester United reportedly offered Spain boss Vicente del Bosque the chance to take over from David Moyes at Old Trafford, but were rejected in their advances.
The North-West outfit eventually appointed Netherlands boss Louis van Gaal as the club's manager earlier this month, but it is believed that Del Bosque was an early target.
According to Spanish newspaper AS, the 63-year-old refused a two-year deal worth around £16m in order to stay with the reigning world champions.
Reports have also claimed that Sir Alex Ferguson, who retired last summer after a 27-year career as United manager, recommended Del Bosque to the club's hierarchy.
