Gianfranco Zola says he is "flattered" to be linked with the Sunderland manager's job but insists he is happy at Watford.
Zola is among the favourites to succeed Paolo Di Canio, whose short stint in charge at the Stadium of Light came to an end at the weekend.
But the former West Ham boss says he wants to finish the job he has started with the Hornets, who reached last season's play-off final and currently lie fifth in the Sky Bet Championship.
He told Sky Sports News: "Of course I am flattered that I have been considered but I am really happy here and like what I am doing.
"I think my growth as a manager has been massive and so I want to fulfil the task that I have here."