Paris Saint-Germain had allegedly hoped that Manchester United would make an approach for head coach Mauricio Pochettino.
When parting company with Ole Gunnar Solskjaer in November, long-term target Pochettino was again heavily linked with a switch to Old Trafford.
United instead opted to appoint Ralf Rangnick on an interim basis, that decision ultimately not paying off with the Premier League giants missing out on a place in the Champions League.
Pochettino had also been in the running to take charge from next season onwards, only for Ajax boss Erik ten Hag to win the race for a spot in the United dugout.
While that development led to the Argentine continuing in his position at Parc des Princes, it has long been suggested that the PSG hierarchy would be making a change at the end of the season.
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According to The Telegraph, PSG officials would have been open to negotiating a deal with United had they officially shown an interest in Pochettino.
Such a move would have given the French giants an opportunity to receive a substantial sum for letting the 50-year-old leave before the end of his contract in 2023.
However, United failing to make a sustained effort to appoint Pochettino has instead resulted in PSG having to pay up the rest of his contract to force through a change.
Rather than paying out a reported £17m to cover Pochettino and his coaching staff, PSG could have recouped somewhere in the region of £10m either in November or this summer.
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Over the weekend, it was claimed that club officials had held discussions with Pochettino to finalise terms ahead of his departure.
That development coincided with PSG bringing in Luis Campos as the club's new sporting director, Leonardo departing his position ahead of Pochettino.
Despite delivering another Ligue 1 title and possessing a 65% win rate, PSG's capitulation in the Champions League last 16 to Real Madrid reportedly led to the powers-that-be making a decision there and then about Pochettino's future.
As it stands, it appears that PSG are likely to appoint Nice manager Christophe Galtier - who won the top-flight title with Lille in 2020-21 - as their new manager.
Zinedine Zidane was heavily linked with the position late last week, but those reports were soon dismissed by an advisor.
