Blackpool have refused Leeds permission to speak to their manager Simon Grayson about the vacancy at Elland Road.
United gave Gary McAllister the boot on Sunday after a fifth successive defeat and have targeted Grayson – a former loan player with the Bantams – as the man to steer them back into the Championship.
But a Blackpool statement read: “Following widespread media speculation surrounding Leeds United’s interest in Simon Grayson, the club can confirm Leeds United have approached the club in respect of its manager and the approach to speak to Simon and or his representatives has been firmly rejected.
“The club will be making no further comment at this stage.”
Grayson, a former Leeds trainee who lives in Thornton-in-Craven near Skipton, succeeded Colin Hendry as manager at Bloomfield Road in November 2005.
He then led Blackpool to promotion to the Champion-ship via the play-offs in his first full season in charge.
Meanwhile, Leeds captain Frazer Richardson admitted that the players must shoulder some of the blame for McAllister’s sacking.
Richardson, the club’s longest serving player, said: “The players accept some of the responsibility because once the whistle goes it is down to us.
“The gaffer and ‘Stan’ (assistant manager Steve Staunton) tried to do things right but football is a results-orientated business and our recent results haven’t been good.
“Now we have to look to the future. We would like someone in sooner rather than later because we have some important games coming up thick and fast.”
Comments: Our rules
We want our comments to be a lively and valuable part of our community - a place where readers can debate and engage with the most important local issues. The ability to comment on our stories is a privilege, not a right, however, and that privilege may be withdrawn if it is abused or misused.
Please report any comments that break our rules.
Read the rules here