Roberto Mancini has resisted an approach from Nigeria.
The former Inter Milan coach has been linked with the top job with Nigeria for the African Nations Cup and next year's World Cup. But Mancini wants to continue in club football.
Sources close to Mancini have told TMW that he is eyeing Louis van Gaal's job at Bayern Munich.
The Dutchman is under extreme pressure and Mancini is fast emerging as favourite to succeed him should he be shown the door.