Mauricio Pochettino has dismissed the idea of a return to former club Tottenham to replace Ange Postecoglou as "not realistic".
Spurs are seeking a new head coach having sacked Postecoglou just 16 days after leading the club to Europa League glory, their first trophy in 17 years.
United States boss Pochettino ended a five-year stay at Tottenham in November 2019, having helped Spurs reach the final of the Champions League that year.
The Argentinian signed a two-year contract to become US head coach last September and is expected to lead the team into next year's home World Cup.
Speaking after his side’s 2-1 friendly defeat to Turkey in Connecticut, Pochettino told reporters: "After I left in 2019, every time that I was free, and the place of the position of the manager or head coach in Tottenham Hotspur, my name is appearing on the list.
"If you have seen the rumours, I think there are 100 coaches in the list. I think, don’t be worried about that.
"If something happened, for sure you will see, but we cannot talk about this type of thing, because I think today, it’s not real. It’s not realistic.
"Look at where I am, where we are. And the thing is, the answer is so clear, no? But we’re talking about it because it’s my club, like Newells or Espanyol."
Tottenham have exercised the 12-month option in Ben Davies’ deal to keep him at the club for another season.
Davies is Spurs’ longest serving player after he joined in the summer of 2015 – two months before the arrival of Son Heung-min.
Wales defender Davies has made 358 appearances for Tottenham and is set to work under his sixth permanent head coach at the club during the 2025-26 campaign after Postecoglou’s dismissal on Friday.
Brentford boss Thomas Frank has been installed as the bookmakers’ favourite for the vacancy, but as of Saturday, Tottenham were yet to make an official approach for the Danish coach, it is understood.
Meanwhile, Tottenham have also sacked women's first team head coach Robert Vilahamn after two years in charge.
Vilahamn led the club to an FA Cup final in his first season at the club alongside a sixth place finish but Tottenham have decided to part ways with the 42-year-old after Spurs finished second-bottom in the Women’s Super League this campaign.
The Swedish coach joined in 2023 and was handed a three-year contract extension last July but only relegated Crystal Palace conceded more goals than Vilahamn’s side in a disappointing season.
Tottenham managing director Andy Rogers said: "There have been some special moments during Robert’s tenure, including reaching the FA Cup final for the first time.
"However, results and performances this season have not been to the level we would expect and now is the right time to make a change.
"We should like to thank Robert for his professionalism and efforts over the past two seasons, and we wish him well for the future."