Rayo Vallecano coach Andoni Iraola has refused to speculate about moving to Leeds United.
Vallecano are having an outstanding season in La Liga, which has prompted speculation about Iraola's future.
Leeds sacked Jesse Marsch on Monday and are looking to immediately hire a successor.
The Athletic claimed that Iraola was on their radar.
Football belongs to the footballers, we are not that important. The players make us look better and I am lucky to have players who are showing their level," Iraola revealed on Monday.
"If I didn't have them, I wouldn't be achieving anything. I could also use that when we're not getting the results (laughs), but I am clear about my role, they are the ones who are achieving this."