A host of names including Alan Pardew and Craig Levein have have been linked with the Parkhead position vacated in March when Tony Mowbray departed and which has been filled on an interim basis by Neil Lennon.

Koeman, who left AZ Alkmaar in December, has been quoted as saying: "It's an option that I am thinking about very seriously."

However, Press Association Sport understands no approach has been made to the Dutchman who has had previous coaching spells with Ajax, PSV Eindhoven, Benfica and Valencia.

Koeman has been linked with the Australia job following Pim Verbeek departure after the World Cup.