Tottenham manager Mauricio Pochettino has refused to rule out any interest in the Manchester United role.
Pochettino is understood to be at the top of United's wish list to replace Jose Mourinho, who was sacked yesterday, though the Old Trafford club are likely to face a fight if they want to prise him out of Spurs.
The Argentinian signed a new five-year deal at the London club in May amid interest from Real Madrid and he has spoken at length this season about wanting to see the project at the club through, starting with moving them into the new stadium.
Pochettino would not be moved on the rumours, other than to say he is content at Spurs.
"It is not my business if something happens in another club, like in many, many clubs around the world," he said.
"I am happy here in Tottenham and I have four-and-a-half years left on my contract. I understand you interested because there are a lot of rumours but, look, I am happy here trying to give my best to the club."
United look set to name a caretaker manager until the end of the season, when they will appoint Mourinho's permanent successor and until an announcement is made there is likely to be constant chatter about Pochettino's future.
He does not think that it will cause distraction to Spurs, who are still fighting on all four fronts this season and have the small matter of a League Cup quarter-final at Arsenal to contend with tonight.
"It's not in my hands how to manage all of these rumours," he said. "I am not creating rumours, I am here. The players don't care too much about what happened about the rumours.
"We are focused and we are going to be focused on our job and then we are very professional. Like always in football, no one can guarantee nothing and when you are a manager… look what happened.
"We were talking a few weeks ago and I said if a chairman or president is going to support you, then it's because you are going to be sacked the day after.
"That job is so tough because nobody in football can guarantee you are going to be here tomorrow.
"What is going to happen in the summer? What is going to happen tomorrow? No one knows. The most important is to enjoy the journey. I'm so happy here. What is going to happen is not in our hands, I mean the decision in another club, we don't know.
"That is not my business and then I will not waste time or energy because my focus and energy is in Tottenham, is in tomorrow and to prepare the best way the games, and, of course, to respect the club that employs you and the club that you need to be very respectful and to give your best."
That starts with a reprise of the north London derby, just 17 days after the explosive league meeting between the two clubs, which ended 4-2 to Arsenal.