David Moyes has left Goodison Park to take over at Manchester United and his fellow Scot, who took the Bluebirds to the npower Championship title this season, has been strongly linked with the job.
But the 41-year-old says he is focusing on the preparations for Cardiff's first season in the Barclays Premier League.
"It's really just paper talk," he told talkSPORT on Wednesday. "I'm focused on what I'm doing at Cardiff. We've got a really busy time at the moment in terms of bringing players in, and the next couple of months are crucial for our team in terms of surviving in the Premier League.
"We need to go up there and give ourselves the best chance. For the last three weeks I've been out every day looking at different players. I'm just getting on with my job right now."