Strachan has emerged as the firm favourite for the Elland Road job and the speculation linking him with the post has upset Lowe.
Lowe says he has not received any approach from United and told The Sun: "Strachan is very happy at Southampton and we are very happy with him. We love him. But Leeds are breaking every rule in the book. We have heard nothing from them and I have definitely not been in talks with Leeds. But I know they are trying to dislodge Gordon as our manager. They are trying to induce him by putting things out through the media."
He added: "I know exactly which people are doing this. People are saying Gordon has only a few months left on his contract, but this is totally irrelevant. The fact he is contracted to us means he cannot be poached. This situation is bearing certain similarities to when we lost Glenn (Hoddle). We will have to see what happens."