Before making a firm approach to Van Gaal, Simeone or another candidate, United are set to make discreet moves to find out whether or not Guardiola could be tempted away from Bayern Munich.
In the same article, Law suggests that Simone's lack of English is considered a "major drawback," while Jürgen Klopp is described as "not interested" in becoming David Moyes' replacement.
It's certainly an interesting development, though whether Guardiola would be interested in leaving Bayern just a year into his three-year deal remains to be seen. Whether he's a better option than Simeone or van Gaal is also up for question, given his Bayern team haven't looked quite as impressive this season as they did under Jupp Heynckes last year.
Still, he's one of the biggest-name coaches around at the moment, and United are certainly aiming high.