Manchester United assistant boss Carlos Queiroz has issued an official statement through the Portuguese media over speculation linking him with the Benfica job.

"I do not want to contribute to speculation concerning Benfica, a great club and institution," Queiroz, 55, said. "I have never commented on Benfica's current situation to anyone. But it is always an honour and a privilege to know that a great institution like Benfica may ponder on my name to serve their needs."

The Times says Queiroz is likely to reject any offer if he feels that it would jeopardise his ambition of succeeding Sir Alex Ferguson.