Roberto De Zerbi is not expected to join Tottenham - or any other club - before the end of the season, according to Sky in Italy.
The 46-year-old intends to avoid an immediate return to football after departing Marseille last month and will instead wait to evaluate his options in the summer.
This is not thought to be a specific refusal to join Tottenham, who have an interest in the former Brighton boss for the next permanent head coach, among a number of candidates.
De Zerbi is confident in his choice, according to Sky in Italy, regardless of the offers and clubs that have contacted him since leaving Marseille - and this is why he is not expected to be back on the bench until next season.
It remains to be seen whether anything would cause him to change his mind, amid continued uncertainty over interim head coach Igor Tudor's position during the international break.
Spurs are believed to be considering all their options in the wake of another crippling home defeat at the hands of survival rivals Nottingham Forest which has left them one point above the relegation zone.
Former Tottenham boss Ange Postecoglou says he is finding it hard to watch the club struggle against Premier League relegation.
Coming up to a year after he won the Europa League as Spurs head coach, Postecoglou said what is currently happening should be "beyond the realms of possibility".
Speaking to Melbourne radio station SEN 1116, Postecoglou said: "I did watch it [Spurs' defeat to Nottingham Forest] - I'm still very much invested, particularly in Spurs because of the players and some of the staff there.
"We had two years together. You always have that attachment. If you had have told me in May last year that this would be the scenario of watching two teams I have managed in the last calendar year I would have said, 'no, that's beyond the realms of possibility'.
"I tuned in and I watched. It was an uncomfortable watch, I didn't enjoy it, that's for sure. It's not great [seeing Spurs in a fight]. I still have a really strong attachment to the club.
"It was two years and they were by no means easy years, but we invested a lot into them. Second-last game we won a European trophy which was an incredible high.
"The connection there will be there forever. To watch them struggle has not been easy and it's not the way I thought it would go. They're in a hell of a fight, relegation is massive for any club but for Tottenham, it's a pretty big deal.
"They have some fighting to do and they have the quality to get out. They need a circuit-breaker for sure."
Atletico Madrid are not certain to pursue Cristian Romero again this summer, Your Site News understands.
SSN has long reported on the Spanish club's interest, with a push to sign him taking place early last summer that was not successful.
Romero stayed and signed a new contract under the new head coach Thomas Frank, but there are again doubts about his future as Spurs near the end of one of their worst seasons on record.
Atletico manager Diego Simeone said recently he is a "big fan" of Romero ahead of their meeting in the Champions League last 16, which resulted in Atletico knocking Spurs out.
But sources in Spain have told Your Site News that not everyone involved in making decisions at Atletico is sold on the Argentina World Cup winner.
There are also several factors - such as his price, Spurs' Premier League status, and any determination on the part of the player to join them - that will be important to any move Atletico decide to make.
Sources in Spain believe Atletico would be reluctant to go beyond £26m (€30m) for the defender - despite his contract still running until 2029.
Romero - Tottenham's captain - said recently he is "focused" on trying to keep his side in the Premier League, with seven games to go.
"I have a lot of respect and affection for the club," Romero said. "I want to finish the season in the best way possible.
"We'll see later [about my future] but the most important thing now is to recover energy."
Romero is almost certain to attract interest from other big clubs if Atletico do ultimately decide to look elsewhere for a new centre-back.
