The former Sunderland manager has been linked with the post since Giovanni Trapattoni's sacking.
Delaney said: "It would be an interesting appointment, but it's probably inappropriate for me to comment on individuals because if I start talking about one being ruled in or ruled out, that wouldn't be correct for me.
"We are going to get a new manager and that manager's objectives will be to get us to the European Championship in 2016.
"Football, as we all know, tends to surprise us, but I wouldn't read anything in to someone being a favourite or not being a favourite."
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