Queiroz turned down the opportunity to join the Bwin Liga side three years ago, but, according to reports in Portugal this week, he is the number one choice of Benfica president Luis Filipe Vieira to follow Camacho, who resigned after Sunday's draw against Uniao Leiria.

Queiroz's desire to establish himself as a manager in his own right remains undaunted and Benfica's bid to install Queiroz has been encouraged by a less than emphatic denial of interest by the Old Trafford coach.

However, the Portuguese, who was also tipped recently to be the next manager of Manchester United by no less a figure than Sir Alex Ferguson himself, was adamant that no talks had taken place.

"I won't ever say never, but there have been no discussions or talks," said Queiroz.

"Benfica was of interest to me in the past but now I am at Manchester United and there are many more challenges in front of me."