Louis van Gaal has not yet been in contact with Everton over their managerial vacancy.
Everton remain without a permanent manager after sacking Ronald Koeman last month.
David Unsworth was placed in interim charge, and remains one of the candidates to be appointed full-time.
But Van Gaal emerged as a viable candidate for the role, and the Daily Mirror linked the Dutchman with the post earlier this week.
The 66-year-old, whose last post as a manager ended when he was sacked by Manchester United in May 2016, has distanced himself from the vacancy.
“‘I’ve not yet been asked,” he told the Daily Mail on Wednesday evening.
Van Gaal also spoke to TV reporter Carrie Brown, who has worked for ITV and Eurosport.
Breaking: Louis van Gaal rules himself out of managerial role at Everton #EFC. Tell’s me he’s not had an offer & it’s not the project for him. Would return to the Premier League for a big (top 4) club.
— Carrie Brown (@CarrieBrownTV) November 21, 2017
So there you go. Arsene Wenger’s eventual replacement at Arsenal is Louis van Gaal.