The 42-year-old is at the top of the Barclays Premier League side's recruitment list after chief executive David McNally took the unusual step of admitting he is already sizing up possible replacements for under-pressure manager Chris Hughton.
"I can't do anything about speculation. It is always flattering but it would be wrong of me to make any sort of comment on it at all at the minute.
"I'm very lucky to be the manager of Celtic. It's a privilege; I've done it for almost four years now so I'm just getting my teeth into it.
"I've got a lot of challenges that lie ahead for me in the occupation that I'm in.
"I've got a big job on my hands, a rebuilding job to do and we're not far away from winning another title and that's always very important."
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