Despite claiming they had not decided to part company with Hughes at that point, Cook insists the club were simply following the normal process used by Premier League clubs.
He even went one step further by suggesting that Liverpool, whose co-owner Tom Hicks talked to former Germany boss Jurgen Klinsmann in November 2007 about taking over at Anfield, also met former Inter Milan coach Mancini in the past.
"It is naive to think that clubs are not looking at their options," Cook told the Daily Mail. "Of course they are. Do we think that Liverpool just talked to Klinsmann? I am sure they also spoke to others, and I have no doubt Roberto Mancini was one of them. Of course he would have been.
"The fact that Mancini met the owner on December 7 in London is not the same as saying we had made up our minds then to sack Mark Hughes. We decided to sack the manager after the Spurs defeat.
"The fact that conversations took place prior to that is what lots of people do in football, and is part of what we do. But there is nothing misleading about what we told the public, the fans and the media in our press conference."