Klopp is currently the second favourite for the job with the bookmakers but insists he has no interest in the position after signing a new contract with Dortmund last year that keeps him with the Bundesliga giants until 2018.
"Manchester United is a great club and I feel very familiar with their wonderful fans. But my commitment to Borussia Dortmund and the people is not breakable," he told the Guardian.
The Guardian's German football correspondent Raphael Honigstein adds in his report: "Contrary to the perception in England, neither Dortmund nor their coach believe that the team have hit their glass ceiling after losing two key players, Mario Götze and Robert Lewandowski, to the league winners Bayern Munich.
"The club have only begun to establish themselves as the German league's second force after nearly going out of business in 2005. Strong financial growth over the course of the last three years has seen their turnover rise to £256m in 2012-13, a figure that puts them ahead of Premier League teams like Liverpool £240m and Tottenham Hotspur £172m."
Klopp has also been talked about as a potential contender for the Barcelona position if, as expected, Tata Martino is replaced in the summer.
The Manchester United job has become available after David Moyes was dismissed after a disastrous 10-mouth spell in charge.
Ryan Giggs is expected to be confirmed as interim manager until the summer.
The bookmakers have made Dutch coach Louis van Gaal the favourite to take the job on a permanent basis. He has already confirmed he will be leaving his position with the Netherlands after the World Cup.