Plymouth boss Peter Reid has refused to be drawn on speculation linking him with the managerial vacancy at Sheffield United.
Reports this weekend claimed Reid has held talks about replacing Micky Adams following the Blades' relegation to npower League One.
However Reid, who has a year left on his current contract, told the Plymouth Herald: "I have nothing to say on this sort of speculation - nothing at all."
Argyle now find themselves in the fourth tier after they went into administration in March and were deducted 10 points.
Reid is among a host of names to have been linked with the top job at Brammall Lane.
Rochdale boss Keith Hill was reported to be a target for the Blades, but Dale chief executive Colin Garlick said no approach had been made.
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