Erik ten Hag has rejected Louis van Gaal’s comments about the commercial side of Manchester United overriding the footballing ambition.

In March, Van Gaal claimed that Man Utd are a “commercial club”, with off-field revenues a bigger priority than on-field achievements.

Speaking in his first press conference in charge, though, Ten Hag took his fellow countryman to task.

“I have heard [Van Gaal’s comments], but I draw my own line,” the 52-year-old said. “I’m convinced this will not be the case.

“I spoke with the directors about it. Football is one, two and three at this club and every club these days is commercial.

“Every club needs it, needs the revenues to be at the top, to do it is necessary but football is one, two, three at this club.”

With footballing progress in mind, Man Utd’s first task is to get back into the Champions League. Following a sixth-placed Premier League finish, they are in the Europa League next season.