After their Champions League humbling by Bayern Munich this week, there's been boardroom calls for president Joan Laporta to sack Koeman.
Sport says Laporta is weighing up his options and was planning to hand the post on a temporary basis to Cruyff.
However, the former Barca striker has made it clear he would not consider the offer out of respect to Koeman.
Cruyff is close to Koeman and would never consider the prospect of replacing him.
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