Daniel Levy will reportedly reject any approach from Manchester United for Mauricio Pochettino.
United are believed to have made the Tottenham Hotspur manager their number one target following the sacking of Jose Mourinho in December.
The Spurs chairman, though, has made it clear to his board he will not let Pochettino join the Red Devil even if they offer £50million, according to The Sun.
The Argentine has four years left on his contract at the north London club worth £34million.
United are believed to be willing to pay that in full plus an extra £16million to tempt their man to Manchester.
Pochettino only signed a new contract last May and Levy fully expects his manager to honour the agreement.
He is reportedly more willing to talk if Real Madrid made an approach and Pochettino indicated he wanted to go.
United travel to Spurs on Sunday on the back of five straight wins under interim boss Ole Gunnar Solskjaer.
The Red Devils have drawn up a shortlist of who they want to get if they cannot lure the Spurs boss away from north London.
Solskjaer wants the job full-time, but admits he understands why there is so much speculation about Pochettino.
‘There was a fax with a £5.5m agreement in place’ – When Solskjaer rejected Tottenham
While it is understood Pochettino would not necessarily jump ship given the opportunity, he reportedly wants to at least be considered for the job.
According to The Times, he rejected several better offers to leave Espanyol as player before eventually joining Paris Saint-Germain and, after being given his first management job at the Spanish club, he later turned down Sampdoria and Valencia before accepting the Southampton job.
