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Derek McInnes has distanced himself from the managerial vacancy at Rangers — insisting that he remains fully focused on his job at Hearts.
McInnes has been one of several names linked to the Ibrox post since Russell Martin was sacked just over a week ago.
But Daily Mail Sport understands that no formal approach has been made for the 54-year-old, who currently sits top of the table with Hearts.
Danny Rohl and Kevin Muscat remain the two frontrunners, but it is understood that neither have the unanimous backing of the Rangers board.
Whilst being impressed by Rohl during talks last week, there is a reluctance in some quarters to take a gamble on the unproven 36-year-old German head coach.
Muscat, meanwhile, would bring more pedigree and experience, but the fact he is currently under contract with Shanghai Port in China remains an issue.
Derek McInnes has overseen an exciting start to the season with Hearts and intends to stay put
Muscat has emerged as a leading contender but is currently in a title fight with Shanghai Port
Danny Rohl has admirers on the Rangers board after holding positive talks in London
Currently in the final stages of a title battle in the Chinese Super League, it could be another four weeks until Muscat would become available.
Unwilling to write the season off, Rangers feel they can yet achieve something despite a disappointing start to the campaign.
With that in mind, there is a preference for the new head coach to arrive as swiftly as possible.
But if the club do decide to go with Muscat, Neil McCann could yet come in as an interim head coach, with a view to then becoming part of the backroom team.
Daily Mail Sport understands that Rangers have now started forming plans for an interim solution to be found for Saturday’s match against Dundee United.
Speaking as he claimed a second successive manager of the month gong, Hearts boss McInnes reaffirmed his commitment to the Tynecastle club.
McInnes won the Scottish Premiership's Manager of the Month award for September
‘I love it here,’ said McInnes,’ who turned down an approach from Rangers back in 2017. ‘It’s been a long time for me coming here.
‘I always thought this was a job that I wanted to be at. I’m working with some good people. We feel we can be successful here.’
Asked if he is committed to his club, McInnes said: ‘Absolutely. I’m the Hearts manager. Normally, when managers are doing well, sometimes there can be speculation.
‘Equally, when managers aren’t doing well, there can be speculation about their own job, but for us, at Hearts, we are just concentrating on our work.
‘Listen, my job here is firmly at Hearts. I’m really enjoying it here. I’ve wanted to be here for a long time, I’m really enjoying my work here.
‘We feel we’ve started something now and we want to try and make sure we follow up on a strong start to the season and maintain it and see where it takes us.’
Neil McCann has been linked with an interim role with a view to joining Muscat's coaching staff
Meanwhile, Rangers have been sanctioned by the SPFL over a ‘large-scale, organised and illegal pyrotechnics display’ by fans during the 1-1 draw with Motherwell at Fir Park on the opening day of the season.
The Ibrox club were found to have failed to ensure, ‘as far as is reasonably practicable’, that their supporters did not engage in ‘unacceptable conduct’, and also failed to ‘identify or take proportionate disciplinary measures’ against the supporters responsible.
Rangers have been hit with a suspended reduction of 50 tickets for an away game, which will be triggered if there is a similar incident this season. Rangers would have to pay the home club for the cost of the 50 tickets.
