Former AC Milan coach Massimiliano Allegri has reportedly turned down the opportunity to take over as manager of Leeds United.
The owner of Cagliari Calcio, Massimo Cellino, is thought to be close to purchasing a stake in the Championship club.
According to Sky Sport Italia, Cellino has already asked Allegri to replace current manager Brian McDermott at Elland Road.
However, the 46-year-old Italian is said to have rejected the offer.
Allegri was sacked by Milan earlier this month after guiding the club to just five wins from 19 games this season.
