It appears no secret that current head coach Neil Redfearn is on the verge of leaving United and owner Massimo Cellino is looking at a number of potential replacements including ex-Whites number two Gus Poyet, Mark Warburton and Nigel Adkins, with Manchester-based Rosler being the new name in the frame.
The German was sacked by Wigan last year after just 11 months in charge last November after failing to preside over an upturn in fortunes at the club, who were ultimately relegated last term.
Ex-Manchester City striker Rosler had previously managed Brentford and took them to the League One play-off final in 2012-13 and in a strong position to be promoted the following season before leaving for Wigan in December 2013.
Rosler, 46, has since turned down an approach from 1860 Munich due to his desire to remain in England.
He has also managed at Lillestrøm, Viking & Molde.
Redfearn, 49, has proved a hit with supporters at Elland Road after playing a key role in the development of some of their younger stars at the academy who have broken into the first team.
He was undermined however when assistant Steve Thompson was suspended earlier this year and was described as being 'like a baby' by Cellino last week.
Redfearn's contract ends on June 30.