Ronaldo is not currently with United on their pre-season tour. He has not yet returned to training due to personal issues.
Ten Hag added: “He’s not with us and that’s for personal reasons. But we’re planning with Cristiano for this season, so that’s it and I’m really looking forward to working with him.
“I talked to him before this topic came out. I had a very good conversation with him, but that will be between him and me. But Cristiano is not for sale.”
United begin their Premier League season in three weeks’ time against Brighton, without knowing if Ronaldo will still be at the club. Ten Hag completed his third signing as coach on Sunday, reaching an agreement for Lisandro Martinez above the line.
Martinez joins the arrivals of Dutch left-back Tyrell Malacia and free agent signing Christian Eriksen. Frenkie de Jong is still a target, but the player does not want to leave Barcelona.