Head was lined up to take the job at Elland Road and visited United’s Thorp Arch training ground last Friday but owner Massimo Cellino has withdrawn his offer in an apparent disagreement over Head’s plans to depart on an immediate holiday.
The YEP reports that Cellino took issue with the absence of United’s new recruitment boss at a time when the club are actively looking for players in the transfer market.
Head was poised to lead the transfer strategy at United and was one of a number of additions to the backroom team planned in the aftermath of Rosler’s arrival.
Rob Kelly, the former Leicester City manager, is expected to become assistant to Rosler will also be allowed to appoint a first-team coach.
United are now looking for a different head of recruitment, though Celtic’s David Moss - another option who Cellino has spoken to directly - is unlikely to be in the frame after he and the Italian failed to reach an agreement about the role.