Italian coach Delio Rossi has turned down an offer to return to Palermo.
Palermo president Maurizio Zamparini offered Rossi - who only left in the summer - the job after sacking Stefano Pioli earlier this week.
Pioli was dismissed just three months after joining the club from Chievo and Palermo appointed youth team trainer Devis Mangia as caretaker coach.
"I have read the recent comments made by Zamparini,'' said Rossi to Gazzetta dello Sport.
"He said he was waiting for my answer. I have already spoken to him and I told him that I don't feel like returning to coach Palermo. The problem is that Zamparini has a vision of a coach that is different to mine.
"I reiterate that for the time being I do not want to return to guide Palermo and it's not because I have other offers from other clubs.''
Rossi left Palermo this summer after leading the Sicilians to eighth place in Serie A and to the Italian Cup final.
