Reguilon was effectively deemed surplus to requirements at Tottenham under new boss Ange Postecoglou, and was not named in their matchday squad for any of their opening Premier League fixtures this term.
United snapped up the opportunity to sign the Spanish left-back on loan on deadline day, following injuries to Luke Shaw and Tyrell Malacia. Alvaro Fernandez, meanwhile, went the other way to join Granada on a temporary deal.
Reguilon, though, hasn't played a Premier League game since April 2022, and had an unsuccessful loan spell at Atletico Madrid last season.
He is a pacey and aggressive defender who is capable of going forward and joining opposition attacks, and was signed for Spurs by former United boss Jose Mourinho in 2020.
There have been questions raised over his defensive abilities, although Erik ten Hag's side are bringing in a player who has some experience of playing in the Champions League with Real Madrid.
Now, it has emerged that another club rejected the chance to sign Reguilon before deadline day.
Burnley chief operating officer Matt Williams confirmed that the Clarets, who are pointless in their opening three games this season, had been offered the 26-year-old 'three or four days earlier' - but turned the deal down.
He told BBC Radio Lancashire: "Left-backs are a bit of a rarity. Look at Manchester United - one of the biggest clubs in world football. Luke Shaw goes down injured and they take a player from Tottenham we'd been offered three or four days earlier.
"It was a business decision that we didn't sign him - salaries, loan fees etc."
Burnley's biggest issue, however, is that they ended the transfer window without signing a new left-back.
They failed in an attempt to bring Ian Maatsen to the club from Chelsea, with the Dutch defender choosing to stay at Stamford Bridge after a deal was agreed between both clubs.
Burnley's only natural left-back is Charlie Taylor, although he hasn't been named in a Premier League squad this season by manager Vincent Kompany.
United, meanwhile, did manage to get a deal over the line, and Reguilon could make his debut for Ten Hag's side against Brighton on Saturday.
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