Louis van Gaal set for return to management two years after leaving Manchester United

Louis van Gaal has not managed since leaving Manchester United in 2016

Former Manchester United manager Louis van Gaal has suggested he could be close to a return to management after receiving an offer too good to refuse.

The Dutchman spent two seasons at Old Trafford but was sacked the day after winning the FA Cup in 2016, with Jose Mourinho replacing him.

The 66-year-old has not managed since and in December claimed he would only return to management if he was offered the job at a big English club - so he could "get one over" United.

Van Gaal was sacked by United after winning the FA Cup

Van Gaal told Dutch television channel Ziggo Sport: "I still get a lot of offers. I have now received an offer that I actually cannot refuse."

The former United manager refused to clarify further - but sources in Holland have told Sky Sports News they believe the role may be as a national coach.

Both Italy and USA are presently looking to recruit head coaches - countries which the former Ajax, Barcelona and Bayern Munich boss, is yet to work in.

The USA are without a permanent manager after Bruce Arena resigned in October

In recent days, odds have shortened significantly on Van Gaal joining Everton, with fellow Dutchman Marcel Brands, presently sporting director at PSV Eindhoven, expected to move to Goodison in the coming weeks.

In the interview, Van Gaal went on to say that if he did not take up a new position in August or September, then he would end his time in football.

He said: "If I'm still here in August or September, and I do not have a new job, then I'm retiring."