Blackpool have refused Leeds permission to speak to their manager Simon Grayson about the vacancy at Elland Road.
Leeds sacked Gary McAllister on Sunday after a fourth straight league defeat and have targeted Grayson as the man to steer them back into the Coca-Cola Championship.
But a Blackpool statement read: "Following widespread media speculation surrounding Leeds United's interest in Simon Grayson, the club can confirm Leeds United have approached the club in respect of its manager and the approach to speak to Simon and or his representatives has been firmly rejected. The club will be making no further comment at this stage."
McAllister was appointed as Dennis Wise's successor at Elland Road in January, but paid the price for a miserable sequence of results which saw them knocked out of the FA Cup at non-league Histon and slide out of the top six in League One.
Grayson succeeded Colin Hendry as manager at Bloomfield Road in November 2005 and led them to promotion to the Championship via the play-offs in his first full season in charge.
Leeds legend Eddie Gray, meanwhile, believes the Histon reverse was the beginning of the end for former manager McAllister.
Gray told said: "The one result that made it difficult for Gary was the one at Histon.
"That made life very awkward and although he is a talented manager it is more and more these days about getting results and getting them quickly.
"I think after that game he might have seen it coming himself."
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