Ray McKinnon insists he is only interested in steering Raith Rovers through the Premiership play-offs, with Dundee United keen on making him their next manager.
United have placed the 45-year-old at the top of their wanted list to replace Mixu Paatelainen.
"It's flattering to be linked," former United player McKinnon told BBC Scotland.
"But my main focus is making sure Raith Rovers are successful."
The Kirkcaldy club have already intimated they will fight to hold on to McKinnon.
"We have not had any contact from Dundee United," Rovers director Eric Drysdale told BBC Scotland.
"And should any be forthcoming it would be extremely unwelcome. Ray and the team are fully concentrated on the play-off matches against Hibernian and nothing will distract them from this."
Raith face Hibernian at Stark's Park in the first leg of their quarter-final on Wednesday.
Meanwhile, United have released the names of eight players who will not be offered new deals once their current terms expire at the end of the season.
Edward Ofere, Callum Morris, Guy Demel, Ryan Dow, John Rankin, Euan Spark, Joe McGovern and Florent Sinama Pongolle will all be moving on.
Chairman Stephen Thompson, who thanked midfielder Rankin, who is a players' union representative, said: "I have had to explain the harsh realities of relegation to the squad.
"I spoke to them about cost cutting measures.
"It was not a pleasant thing to have to do, but it was better to do it face to face with them.
"John Rankin was there in his SPFA capacity and was very good about things. He was a great help."