Wigan manager Roberto Martinez refused to comment on speculation linking him with the Aston Villa vacancy.
Villa are in the hunt for a new manager after sacking Alex McLeish on Monday and Martinez is one of the bookmakers' favourites to replace the Scot.
Martinez rejected an offer to manage Villa last year in favour of staying at the DW Stadium, and he has since further boosted his reputation after successfully steering the Latics clear of relegation once again. But he refused to be drawn on the possibility of switching to Villa Park this summer.
"There's not a decision to be made," Martinez told Sky Sports News. "I'm under contract and at the moment there's nothing else other than preparing for next season and making sure we grow season after season. There's nothing to discuss.
"When there is speculation about players and managers it is because you've done something well. We've done something well and there's speculation, but it's nothing more than that."
Martinez's chairman, Dave Whelan, subsequently confirmed that the club had yet to receive a formal approach from Aston Villa or any other club – although he did suggest he would let the Spaniard leave if the right opportunity was presented to him.
"I've spoken to Roberto about the interest in him from, well, one club already," Whelan told Sky Sports. "We haven't received any notification at all from Aston Villa that they want to talk to him about the current job, but Roberto and I have a complete understanding where we trust each other implicitly.
"If anything comes up Roberto will come see me and we will deal with it."
He added: "We've got a very open working relationship. Roberto is a very honest person and if anyone approaches him he will tell me. But if he feels another club is right for him, and I feel that club is right for him, then I will let him go and back him to the hilt because he's one honest gentleman and that's rare in football."