Harry Redknapp has slammed Sunderland on a video on Kicca, confirming that he does not want the job at the Stadium of Light.
Redknapp had been tipped by the Sunderland Echo as a candidate to take over from Dick Advocaat, but the experienced boss sees far too many problems at the club to inherit the reins.
The 68-year-old manager believes that there are issues with the club's recruitment, and he also slated the quality of the squad that has been assembled on Wearside.
He said: "Every year they seem to be in the same position and they've not recruited very well, they've not bought good players in. They've spent good money again, but I saw them at Bournemouth and they were an absolute disaster, they were horrendous.
"The problem now is that the manager gets the blame all the time. Why don't people blame who brings the players in?
"Whoever takes it has a tough job on their hands. Their poor at the back, the centre-halves aren't good enough. They're short everywhere."
Redknapp's cutting analysis may seem harsh, but it will be up to Sunderland to prove him wrong with their performances over the rest of the season.
At the moment, the front-runners for the job are said by the Sunderland Echo to be Sean Dyche, Nigel Pearson and Sam Allardyce.
Sunderland's next match comes in two weeks' time, when they take on West Bromwich Albion at the Hawthorns.