The former Gunners captain is among the candidates to replace the sacked Unai Emery at the fallen London giants.
And having previously ducked questions about the speculation, Vieira displayed a change of tune after yesterday's 4-1 rout of Metz.
The Frenchman said: "Arsenal? We can never remain indifferent to a club where we spent nine years...
"But honestly, I am focused on this project with Nice, I feel very good here.
"It's a very exciting project..."