"Man United is a great club and I feel very familiar with their wonderful fans," Klopp said on Tuesday. "But my commitment to Borussia Dortmund and the people is not breakable."
Klopp signed a new contract with Dortmund last year until 2018 and, despite a difficult campaign which saw Bayern Munich retain their Bundesliga title in late March, Klopp will remain in charge of Dortmund.
Although Borussia striker Robert Lewandowski will follow Mario Götze to Bayern on a free in the summer, inspirational midfielder İlkay Gündoğan inked an extension to his contract last week.
Dortmund's other star players, such as Mats Hummels, Marco Reus and Neven Subotic, are on long-term deals, easing the pressure on Dortmund to sell their best players for the foreseeable future.
Since taking over at Signal Iduna Park in 2008, Klopp has led his vibrant side to two championships, the DFB-Pokal Cup and the 2013 Champions League final at Wembley last May.