Villas-Boas refuses to comment on Barca speculation
Tottenham manager Andre Villas-Boas declined to speculate on the next Barcelona manager, despite being linked with the position himself.
The Portuguese is one of the bookmakers' favourites to replace Tito Vilanova at Camp Nou.
Vilanova, who led Barcelona to the Liga title last term, his only season in charge, stepped down from his position on Friday to fight a further relapse of his throat cancer.
Villas-Boas, who initially struggled in England with Chelsea, led Tottenham to a fifth-place finish in the Premier League last season, with his side playing an exciting brand of football in the process.
But he did not wish to comment on any speculation over the links to Barcelona, instead offering his best wishes to Vilanova.
"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."
Tottenham's pre-season campaign continued with a goalless draw against Colchester on Friday.
The likes of Gareth Bale, Aaron Lennon and Clint Dempsey all failed to feature due to slight injury worries and Spurs missed their cutting-edge in attack.
Bale's future at White Hart Lane remains in doubt, despite him modelling the club's new kit, with several clubs reported to be monitoring the Welshman.
But Villas-Boas insisted that there had not been any bids for Bale during the close-season.
"No offers, no. Bale is not for sale at any price," he said.