Louis van Gaal has not yet had any contact with Everton about the vacant managerial position at Goodison Park.
Ronald Koeman was dismissed as Toffees boss last month and, despite a seemingly extensive search that has seen the likes of Marco Silva, Sam Allardyce and Sean Dyche linked to the role, a permanent replacement has not yet been named.
Van Gaal has emerged as a surprise candidate to succeed his fellow Dutchman, with the 66-year-old having been out of work since being sacked by Manchester United in May 2016.
It is thought the former Barcelona and Bayern Munich boss is interested in a return to management, but he says there has been no contact with Everton's hierarchy.
When asked about the Everton role by The Daily Mail, Van Gaal responded: "I've not yet been asked."
Van Gaal, who won the FA Cup with United in 2016, endured a difficult time with the Old Trafford supporters, who were frustrated by his perceived negative style of play.
Everton spent heavily in the past transfer window to bring in the likes of Gylfi Sigurdsson and Davy Klaassen, while Wayne Rooney returned, but have taken just 12 points from as many matches to three points above the drop zone.