The Dutch club played their first game without Gakpo on Saturday when they hosted Sparta Rotterdam in the Eredivisie.
Van Nistelrooy’s side could find no way through the Sparta Rotterdam defence and the game ended 0-0, with some fans instantly questioning the sale of Gakpo to Liverpool.
The PSV Eindhoven coach dismissed such thoughts though and insists that no Gakpo is no excuse, with no one at the club pointing to it.
“That is no excuse at all”, Van Nistelrooy told Dutch broadcaster NOS.
“You won’t hear anyone say that and certainly not me.
“With the players we have, this is a disappointing result.”
While PSV Eindhoven were playing out a draw with Sparta Rotterdam, Gakpo was making his Liverpool debut in the Reds’ 2-2 draw with Wolves at Anfield in the FA Cup.
The 0-0 draw leaves PSV Eindhoven second in the Eredivisie and two points behind leaders Feyenoord, who have played a game fewer.