United legend Scholes criticised Van Gaal’s philosophy in the wake of Wednesday’s League Cup exit at the hands of Middlesbrough.
But, speaking ahead of United’s trip to Crystal Palace on Saturday, Van Gaal said: “I think United are always entertaining. I hear people say that we are boring, but there are more spectators at Old Trafford than at any other stadium.
“I always take risks. I do not agree with Paul Scholes’ opinion. I do not want to disagree with him, because he is a club legend. But when you are a club legend, you should be speaking to the manager, or Ed Woodward or his friend Ryan Giggs.
“But BBC or Sky are paying him to say some things. Why is he saying this? For the benefit or the club or for his own benefit? There is an expression, sticks and stones can break my bones, but names will never hurt. Scholes’ comments have no effect. He does not have any responsibility.
“It is all a process and I have said before that it takes three years. When Mr Scholes says I have to go, that is not his responsibility. That is up to Mr Woodward and the Glazers.”
United sit just two points off top spot in the Premier League ahead of their game at Palace, and Van Gaal is pleased with the progress they have made compared to last season.
“Last year we had 13 points from 10 games and now we have 20 points out of 10. We are improving a lot, but it is a process,” the former Netherlands boss added.
“We were in the last 16 of the Capital One Cup and in the Champions League. Last year it was not like this. I shall do everything for this club because these fans are unbelievable.”