Martin O'Neill will not consider the Sunderland job while Steve Bruce remains in charge.
The Sunday Express says former Aston Villa and Celtic manager O'Neill refused to discuss the Black Cats role while pal Bruce was in charge.
O'Neill, who has also been linked with old club Nottingham Forest, has been out of work since quitting Villa days before the start of last season.
He is a boyhood Sunderland fan and is thought to be friendly with the club's billionaire chairman Ellis Short.