17th August 2022
In the midst of trying to reach the lucrative group stage of the Champions League, PSV's 23-year-old winger Gakpo has been linked with a move to United before the transfer window shuts.
Van Nistelrooy insisted he was "not aware" of the speculation, then said: "For me, Cody is a player that is ours. As long as there are no other news then he is ours.
"He is preparing for the game, as our squad is and I am too.
"I have to say because we are playing so many games and going from one game to another, we travel, that is the focus that I have and our players have.
"For us, it is a huge occasion (on Tuesday), as it is for Rangers, to try and get into the Champions League. So for us, it is the only thing that we are thinking of."
Former Manchester United and Real Madrid striker Van Nistelrooy, who was promoted to the role of PSV head coach this summer, says it will be "special" to meet up with his ex Holland team-mate Giovanni van Bronckhorst at Ibrox.
However, Van Nistelrooy has set his sights on the Champions League group stages and expects the Rangers manager to be feeling the same.
Speaking in Glasgow on the eve of the first leg, the 46-year-old said: "It is very special. We get on well with each other, we know each other from the changing rooms, our families know each other and it is a special, special thing.
"But we can meet at other times for dinner and hang out.