Preston boss Simon Grayson says he is 'fully committed' to Preston North End.
The 47-year-old told Talksport 2 that he is focused on next season at Deepdale, but added that 'if anything changes along the way, that's just football'.
Grayson is the bookies' favourite for the job after Derek McInnes decided against making the switch to Wearside.
He said: "As far as I’m concerned there’s a lot of speculation about a lot of different jobs, but I’m fully committed to working out what we’re doing for the season at Preston.
“I don’t consider it [the speculation] whatsoever until someone says something different, whether it’s Sunderland or any other job.
“We’ve had a good couple of years in the Championship [at Preston] and we want to keep improving. We were on the periphery of the play-offs last season and just ran out of steam in the back end of the season," he added.
"I’ve been there just over four years now and really enjoyed my time. You just get on and do what you do and I’m focused on trying to get things right at Preston.
“I’m fully committed to Preston and, if anything changes along the way, that’s just football.”