Delio Rossi has turned down the opportunity of replacing Stefano Pioli at Palermo just months after the opposite appointment was made.
The Rosanero want to show summer arrival Pioli the door following a problematic pre-season following his arrival from Chievo.
The Sicilian club have contacted Rossi regarding a return, but the former Lazio Coach has turned them down.
"I won't be returning to Palermo," the out of work tactician told Radio Kiss Kiss on Tuesday afternoon. "Absolutely not.
"At this moment in time it just doesn't feel right.
"I spoke with President Maurizio Zamparini and sporting director Sean Sogliano, I explained my reasons to them.
"I don't feel ready and I'm also in talks with a number of other clubs. I'm speaking to a foreign club, even if I would prefer to stay in Italy."
Former Roma boss Claudio Ranieri and ex-Italy tactician Roberto Donadoni are also understood to be high on Palermo's wish-list.
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