Rafael Benitez declined to answer whether Everton was a viable future management option as Sir Alex Ferguson's retirement as Manchester United boss appeared set to result in a vacancy on Merseyside.
Benitez's short-term contract as Chelsea interim manager ends at the end of this month and the former Liverpool boss still has a home on the Wirral.
Asked whether he could be Everton boss next season - if, as anticipated David Moyes is appointed Ferguson's successor - Benitez said: "Still I have to concentrate on [Chelsea's next match at] Aston Villa."
Benitez endured a frosty rivalry with United boss Ferguson and led Chelsea to victory at Old Trafford last Sunday.
"I like to challenge and to compete against him, but now that he's retired I wish him health and hopefully he can enjoy his retirement," Benitez said.
"I think he will enjoy football in a different way and hopefully I can be involved in football, so I will be quite busy.
"I don't have any problem to [talk with him] after football, to have conversations with him."
Tottenham manager Andre Villas-Boas paid tribute to Ferguson's ability to reinvent United time and again.
"The world of football will miss this great example of a manager, for his charisma, his passion and the teams he has built, as successful as they were," Villas-Boas said after Tottenham's 2-2 draw at Chelsea.
"The amount of times that he had to reinvent a team to be successful shows the quality of the manager, but what stands out is his human values and his passion for the game and the example that he has managed to set out without one single mistake for the seasons that he was in charge.
"It's a great pity to see him leave, but the legacy he leaves speaks for itself."