Sam Allardyce insists he is not in talks with Everton "in any way, shape or form" as the search for Ronald Koeman's successor at Goodison Park continues.
The former England boss appeared to be the frontrunner for the job earlier in the week despite denying having spoken to majority shareholder Farhad Moshiri.
Caretaker David Unsworth is now the bookmakers' favourite to take over and Allardyce, who stated an interest in the United States' vacant managerial role, reiterated there is no truth in reports he held talks on Merseyside.
"I was in Scotland for the last two days at St Andrews, I flew down and I'm here today.
"If that was true, I would be talking about a contract with Everton and whether I could come to an agreement.
"There's no contract talks with Everton in any way, shape or form."
Allardyce added that the focus of the new Everton manager must be on dragging the club out of its current predicament, sitting 15th in the Premier League with only three wins from 11 matches.
"Everton is a fantastic football club with huge history and tradition," he commented.
"It's got its difficulties at the moment and I think that what it's got planned for the future has to go on hold for the moment, just to focus on what is really needed at this moment in time, and that is to get Everton up that league and safe in the Premier League.
"Then talk about the bright future that's ahead in the next season or whatever it might be and which direction [the club takes].
"There's a huge amount of planning to be done I feel for the right manager that sets the right stall out about the future of Everton, not just the present day.
"The present day is the most important thing at this moment in time but it's got a bright future."