Sir Alex Ferguson would not consider any attempt by Manchester United to tempt him out of retirement

The Old Trafford legend will not be making a return to the dugout, despite the champions' current struggles under David Moyes

Sir Alex Ferguson will reject any attempt by Manchester United to lure him out of retirement.

Sunday Mirror Sport understands that the most successful manager in Old Trafford history has no intention of returning to the dug-out even if the mounting pressure on David Moyes finally takes it’s toll.

Even though many United fans would relish his return, Ferguson, who celebrated his 72nd birthday on New Year’s Eve, has made it clear in private conversations with friends that he will not go back on his decision to retire at the end of last season.

He has also told fans who have approached him during his current trip to New York that he would never contemplate taking back the reins he handed over to Moyes with his full blessing and support.

A United source said: “There is no chance that Sir Alex will return as manager.

“He remains fully behind David Moyes and is always there should the manager want to seek his advice.

“Sir Alex is enjoying his retirement.”

Despite noises coming from Old Trafford during the week that Moyes will be given time and money to rebuild a squad that has produced the worst-ever defence of the Premier League title, he will come under scrutiny from the club’s Florida-based owners in the summer.

The Glazers will conduct a thorough end-of-season review to investigate United’s spectacular fall from grace - as they do with their NFL franchise Tampa Bay Buccaneers.

And the review will include looking at the work being done by Moyes and senior executives.

United’s £389million debts are manageable only if the club finishes in the top four every season and progresses to the latter stages of the Champions League.

The support of the 76,000 fans who spend their money at the ticket office is also vital.

And falling attendances will not be well received in Florida.

United have indicated that they will spend their way out of the crisis in the summer.

And Moyes has ordered his scouting team to concentrate their efforts of bringing him proven world-class performers.

But he has already been handed £65million to recruit Juan Mata and Marouane Fellaini - with mixed results.

And £15million Wilfried Zaha - Ferguson’s last United signing - has been sent to Cardiff on-loan.

Nemanja Vidic is set to join Inter Milan when his contract expires and Ryan Giggs, Rio Ferdinand and Patrice Evra are ready to either hang up their boots or leave.

United are likely to need up to six new signings.

And after committing £85million handing Wayne Rooney his new £300,000-a-week contract, talk of a £200m-plus war-chest are exaggerated.