Forest have had to draw up new plans after their first choice, Gus Poyet, opted to move to Real Betis instead.
The Reds had reportedly felt that Poyet would have been a good appointment, but Betis swooped and convinced the Uruguayan that he would be better off with them.
Forest are now continuing to search for a replacement for Paul Williams, who has taken temporary charge since Dougie Freedman’s departure.
The Midlands side have been linked with Steve Evans and Nigel Pearson, but both of those remain unlikely.
And the Nottingham Post also say that Clough is not a candidate to take over at the City Ground.
Clough has an obvious connection with Forest due to his father, Brian, and he has done an impressive job this season.
The 50-year-old has guided Burton into the Championship for the first time in the club’s history, but he has not caught the eye of Forest owner Fawaz Al-Hasawi.
Al-Hasawi has been fairly tight lipped during Forest’s managerial search to date, but he has urged fans to be patient on social media site Twitter, with no appointment seemingly imminent.