Former West Ham boss Zola is among a number of names – including his ex-Chelsea and Italy team-mate Roberto Di Matteo – linked with the Biancocelesti job following Edy Reja’s resignation.
But agent Fulvio Marrucco insisted Zola was not in the running for the coaching job.
"We haven’t spoken to Lazio since February," Marrucco told La Lazio Siamo Noi. "I’ve read reports about meetings and a list of transfer targets, but that's impossible as there hasn’t been any kind of negotiation.
"In fact, he is less likely to join Lazio now than he was then."
Midfielder Gattuso, meanwhile, is a free agent after leaving Milan this summer.
His agent Andrea D’Amico denied there had been contact over a move to Rome.
"There has been no contact up until now between Gattuso and Lazio," he told Radio Mana Mana Sport, adding that former club Rangers were not an option because of their transfer embargo on senior players.
"Gattuso is considering a number of situations, countless, but not Rangers seeing as they are only allowed to sign players under the age of 18.
"I’ve had a variety of offers and he still wants to play football, but there has been no approach from Lazio.
"The player now needs to just find the right solution."