United have called a press conference for 3pm and are expected to announce Rösler's appointment after holding talks with the former Wigan Athletic and Brentford boss yesterday.
Rosler, 46, is poised to replace existing head coach Neil Redfearn and become the club's fifth first-team boss in the space of a year as owner Massimo Cellino looks for another fresh start.
The ex-Manchester City striker has been out of work since being sacked by Wigan in November of last year.
He guided the Latics to both the Championship play-offs and the FA Cup semi-final during his first season in charge but failed to replicate that success.
His opportunity at the DW Stadium was earned on the strength of two-and-a-half years in charge of Brentford.
Redfearn, meanwhile, remains under contract at Elland Road until June 30 but his situation could be clarified at today’s press conference.
The 49-year-old’s deal gives him the right to return to his old job as academy boss but Redfearn looks likely to leave the club after a scathing attack on him by Cellino in the Sunday Mirror last weekend.