Burnley have played down talk of Owen Coyle returning.
Coyle has been installed as bookmakers' favourite to replace Howe at Turf Moor following his switch back to Bournemouth earlier this week.
The Scot is currently out of work following his sacking at Bolton this week and he guided Burnley to the Premier League during his time at Turf Moor.
"I just couldn't see how that one could happen," chief executive Lee Hoos told Radio Lancashire.
"Obviously I wasn't there when the whole Owen Coyle saga happened.
"But I got enough feedback to know that there was a very bitter aftertaste and I just couldn't see a way back for that one.
"It has to be the right person - the right man for right job at the right time."