Atletico Madrid boss Diego Simeone refused to acknowledge whether he would be interested in joining Manchester United should David Moyes lose his job in charge of the English champions.
Several national newspapers reported on Monday that Moyes was set to leave United at the end of the season after a disastrous campaign which sees them lying seventh in the Premier League and with no chance of qualifying for next season's Champions League.
Simeone is one of Europe's most in demand coaches thanks to the sterling job he has performed in taking Atletico to the Champions League semi-finals and top of La Liga with just four games remaining.
However, the Argentine insisted his thoughts were solely focused on the first leg of his side's semi-final against Chelsea on Tuesday.
"With all due respect to the question and I understand the situation, but the match tomorrow is a very important match for us and I am not thinking about anything which is not my players and Chelsea."
