With Moyes' departure from Old Trafford having been confirmed on Tuesday - after just 10 months at the helm - speculation is building as to who will fill the Scot's shoes.
Numerous high-profile figures have been linked with the post, with it expected that United will look for big-game experience in their next coaching appointment.
Former Barcelona boss Guardiola - who enjoyed four trophy-laden years in charge at the Nou Camp - would certainly fit the bill.
He has, however, only been in his current post since the summer of 2013 and is fully focused on adding German Cup and UEFA Champions League success to an already secured Bundesliga title.
Ahead of a last-four encounter with Real Madrid in continental competition on Wednesday, Guardiola has sought to play down reports suggesting that he could be tempted to end his German project just one year in.
He said: "I'm at Bayern and I signed for three years. I feel that we can still improve.
"I changed my Catalan culture for German and that wasn't easy. And I need time.
"I still have a job to do, I'm comfortable here and people respect my work. I want to stay here."
Bayern's press officer added: "Tell the people in England, no chance!"
Guardiola joins Bundesliga rival Jurgen Klopp in ruling himself out of the running, with the Borussia Dortmund manager announcing that his 'commitment' to his current employers is 'not breakable'.
Current Holland boss Louis van Gaal - who has also previously bossed Barcelona and Bayern Munich - is the early favourite to inherit the reins at United, with interim coach Ryan Giggs also a contender if he can prove his worth over the final few weeks of the 2013/14 campaign.