Wigan Athletic manager Roberto Martinez has distanced himself from the Liverpool job.
The 38-year-old has been linked with the Reds after guiding the Latics to safety in the Premier League this season.
Although the Spaniard admitted that he enjoyed the "good speculation", he said that he was unwilling to talk about becoming the new boss at Anfield.
"There is another manager in that job, no," BBC Sport quotes Martinez as saying. "I'm not going to lie to you, I like the speculation. But we need to make sure we carry on with the progress we've been making.
"When you get stories linking clubs with your players or in this case with a manager, it must be because you have done something right. I see it as a real compliment. Speculation will follow a team - you get good speculation and bad speculation.
"The speculation I don't like is when it suggests you are going to lose your job after a couple of defeats."
Wigan won their final league game of the season 3-2 against Wolverhampton Wanderers.