Andre Villas-Boas has refused to speculate on reports that he is being lined up to replace Tito Vilanova at Barcelona.
The La Liga champions confirmed that the 44-year-old is to step down from his post after a year in charge to focus on his treatment for throat cancer.
Speaking to Sky Sports News after Tottenham Hotspur's goalless draw with Colchester United this evening, the manager said: "It's a difficult situation. At this time all my wishes are with Tito.
"If he has to resign over illness, it's not the time to speak about speculation. We're speaking about a person's health, it's not even a question."
The club plans to announce Vilanova's replacement next week, with Villas-Boas emerging as the early favourite with the bookmakers.