Cook was touted as a potential replacement for Jack Ross, who left the Stadium of Light last week.
Reports suggested that the Black Cats had approached Wigan for permission to speak to Cook as they sought a manager with experience of gaining promotion from League One.
And while it was claimed that the former Portsmouth and Chesterfield boss was keen on speaking to Sunderland, the Latics have confirmed that no clubs have been given permission to speak to Cook.
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Speaking at a fans’ forum, chief executive Jonathan Jackson said: “No club have been given permission to speak to our manager.
“A few clubs are looking for managers at the moment and we have to respect their privacy.”
Cook has previously won League One with Wigan and, at times, saw his odds to move to the Stadium of Light fall to as short as 4/1.
He was reportedly one of five managers currently in work who Sunderland wished to speak to – another of whom, Mark Robins, opted to sign a new contract with Coventry City after the Sky Blues received an approach.
Gareth Ainsworth, who was given permission to speak to the Black Cats by Wycombe, remains in contention to replace Ross while Phil Parkinson remains the heavy favourite after leaving Bolton Wanderers in August.