Dalot moved to Old Trafford when Mourinho was head coach of the Red Devils, and there have been suggestions that the experienced manager is keen for his new club to target the right-back at the start of 2022.
However, Mourinho refused to disclose any details surrounding potential future incomings when asked about the club's plans for the winter transfer window.
"The transfer window is closed, you want to put me in the condition to talk, but I am not going to do it. I analyse situations, but I can't share all my thoughts with you. I do not enter these dynamics," Mourinho told reporters.
Dalot spent last season on loan at AC Milan before returning to Old Trafford, and he has been involved in the Man United first team in the early stages of the new campaign.
The 22-year-old made his first start of the season in Wednesday's 1-0 defeat to West Ham United in the third round of the EFL Cup. body check tags ::