Massimo Ficcadenti is expected to take the Cagliari job after Roberto Donadoni's dismissal, but insists “I have nothing to say.”
The Coach was named as a potential successor even before Donadoni was axed on Friday night.
However, as yet Cagliari have not appointed a replacement, despite the fact the Serie A season begins against Milan on August 27.
“I am out of this,” said Ficcadenti. “I heard the reports too, but I have nothing to say.”
The 43-year-old might not be appointed until Tuesday, as Monday is a public holiday in Italy.
Ficcadenti kept Cesena in Serie A last season, following on from spells at Piacenza, Verona and Reggina.