Levein enquired about Gow last season, but the player's wage demands ended United's interest.

Gow looks set to leave Ibrox after being told he does not figure in Walter Smith's long-term plans.

The former Falkirk man turned down a move to Burnley earlier this summer, while interest from Norwich appears to have cooled.

United have been linked with a move for Gow in recent weeks as they search for a replacement for Noel Hunt following the Irishman's departure to Reading.

However, Levein insists he has no plans to rekindle his interest in Gow.