Despite this, Dutch outlet
ED report that van Nistelrooy is the first-choice candidate to replace outgoing manager Roger Schmidt.
German manager Schmidt confirmed that he would be leaving PSV at the end of the current season after failing to agree a new contract at Philips Stadium.
Van Nistelrooy reportedly has the support of Marcel Brands, the former Everton director of football, who will become PSV's new chief executive in the summer.
https://twitter.com/drsportsmedia/status/1506181050845777926
It comes after the ex-striker appeared to rule himself out of the running to become Schmidt's successor earlier this month.
"I can be clear about that now. I will not go through to the first-team of PSV," van Nistelrooy told ESPN.
"I don't think I'm ready for that yet. I think we should continue to follow the trajectory that we have agreed upon. The ambition and the drive are there, but it is too early now."