One former National Football League head coach could be eyeing a comeback.

Jon Gruden would not rule out the possibility of becoming the next New York Giants head coach under one key circumstance, which would be for Eli Manning to remain the starting quarterback for the NFL team.

Just when you thought Gruden had separated himself from the rumors, he sucked himself back in.

It's clear that Gruden has the itch to coach again, but it remains unlikely that he will return anytime soon when you consider how much money ESPN is rumored to pay him in salary.

In order to lure Gruden back to the head coaching ranks, the Giants, or any other team, would have to make him a very lucrative offer.

Every year, there’s talk about Jon Gruden potentially leaving the Monday Night Football both and returning to coaching.

The Super Bowl-winning coach has remained in the booth calling ESPN’s Monday Night Football games.

NFL Network’s Ian Rapoport reported Sunday on GameDay morning that the discussions are different this yearwith Gruden reaching out to potential assistants who might join him in a return.

“As it’s being explained to me this year may actually be different,” Rapoport said. “Gruden right now is going through the process of reaching out to for former assistants and friends in the coaching industry just to see if they would be available, if they would potentially come with him if he were be able to get a head coaching job.

And of course the Tampa Bay Buccaneers do have Dirk Koetter on the hot seat — that would be his preferred destination. The Bucs have often swung big.

They’d have to give up a lot of money to outbid ESPN and pay Gruden what he would want — something that would be worth it to come back to coaching. As a source close to him told me, this year may actually different.”

Whether or not the smoke about Gruden possibly returning to the franchise he helped take to the Super Bowl will be determined if the Bucs fire current coach Dirk Koetter.