Athletic Bilbao boss Marcelo Bielsa has allegedly turned down two approaches from Chelsea owner Roman Abramovich.
The 56-year-old was said to be on the Russian's shortlist to replace Andre Villas-Boas, who was sacked by the Stamford Bridge club on Sunday.
Bielsa said yesterday that he was not prepared to discuss Chelsea's interest as it was only "hypothetical".
However, on two occasions he has been approached by representatives of the London club but has refused to talk to "people representing other people", according to The Mirror.
The Argentinian's Bilbao side are fifth in the La Liga table and hold a 3-2 lead over Manchester United following last night's first-leg Europa League win at Old Trafford.