Tottenham Hotspur boss Mauricio Pochettino has distanced himself from rumours that he could become Manchester United boss at the end of the season.
United are currently on the lookout for a new manager, having sacked Jose Mourinho on Tuesday morning.
The Red Devils will reportedly appoint a caretaker head coach until the end of the season, before bringing a more long-term boss to the club next summer.
Pochettino is widely regarded as the favourite following his impressive work at Tottenham, but the Argentine has insisted that he is only focused on his work in the English capital.
"I want to send my best wishes to [Mourinho]. I am so sorry, I know him well, and it's sad news. It's not my business what happens at another club, I just want to send my best wishes to Jose," Pochettino told reporters at his pre-match press conference ahead of Tottenham's EFL Cup quarter-final with Arsenal.
"In five years here a lot of rumour has happened, I respect a lot the opinion of everyone. A lot of rumours happen, but it's not my business what has happened. I want to deliver my best show at this football club."
United have made their worst ever start to a Premier League season and currently sit 19 points off division leaders Liverpool.