Rafael Benitez will reportedly turn down any approach from West Ham United to take over as manager this summer, and will instead hold out for the Real Madrid job.
The Spaniard was seen as one of the leading contenders to replace Sam Allardyce at Upton Park, should the Hammers opt to sack their boss of four years in the coming weeks.
However, Sky Sport Italia claims that Benitez, who is out of contract at Napoli at the end of the season, is not interested in the West Ham job.
It is also suggested that the former Liverpool and Chelsea manager is favourite to replace under-pressure Carlo Ancelotti at Madrid, after the Italian failed to land any silverware this term.
Allardyce's own future is expected to be resolved during a board meeting next Monday.
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