Manchester United boss Louis van Gaal has refuted the suggestion that he is a manager who pays too much attention to opposition teams.

The Dutchman's playing style has been widely criticised this season, with his side having struggled to break down teams on numerous occasions.

The fifth-placed Red Devils have scored 24 Premier League goals so far this season, which is fewer than nine other teams.

The level of criticism was then cranked up after Saturday's FA Cup tie against League One outfit Sheffield United, which United only won thanks to Wayne Rooney's stoppage-time penalty.

However, when asked by a journalist if United's current struggles were down to his outlook, Van Gaal responded: "No, I am not more concerned about the opposition, it's part of the job.

"When I have a conversation with you, I have to feel what you want to ask and that is the same thing with an opponent.

"You have to know what they want, how they play and then you can help your players. But I do think that I am more thinking of how we want to attack, how we have to improve and of course the ball speed of the passes."

Tomorrow evening Van Gaal will take his side to St James' Park to face Newcastle United.