The pressure has again increased on current Red Devils manager Ole Gunnar Solskjaer following Saturday's 2-0 home defeat to Manchester City in the Premier League.
Antonio Conte had been strongly linked with the position towards the end of last month, but the Italian has since being appointed Tottenham Hotspur's new manager.
Zidane continues to be mentioned as a possible replacement for Solskjaer, with the Frenchman currently a free agent, having not taken on another role since leaving Real Madrid earlier this year.
However, according to AS, it would be 'almost impossible' for the 49-year-old to accept the position, as he is waiting for the France job to become available.
The report claims that Zidane could be tempted back into club management but would want to join a team with a 'clear winning project' rather than an outfit in transition.