It seems United are again briefing that they won't go for Pep as he's heading for City but also don't want to be embarrassed if they went for him and he joined City anyway. They began discussions with Ancelotti in November though, who had already had his sights on Bayern. ATM, it's looking like Giggs will be next in line unless they can lure Simeone away from Atletico (unlikely) or they are tempted by the 'devil' of Mourinho for 2 years or so.