Tottenham manager Andre Villas-Boas has distanced himself from replacing Tito Vilanova as head coach of Barcelona.
Vilanova announced on Friday he would step down as Barcelona head coach because he does not believe he can continue his coaching duties while undergoing treatment for throat cancer and Villas-Boas was one of the first managers linked with the job at the La Liga champions.
But the 35-year-old Portuguese has refused to discuss the possibility of replacing Vilanova out of respect for the unwell coach.
"It's a difficult situation," Villas-Boas told Sky Sports News.
"At this time, all my wishes are with Tito.
"If he has to resign over illness, it's not the time to speak about speculation.
"We're speaking about a person's health, it's not even a question."
Villas-Boas, former Manchester City manager Roberto Mancini and Barcelona assistant coach Jordi Roura have all been touted as possible replacements for Vilanova.