Sunderland have faced another setback in their search for a new manager.
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Club great Kevin Phillips, who is currently an assistant at Derby County, has denied he is interested in taking on the role.
"The Sunderland situation, who knows what is happening there until the takeover happens," Phillips said via The Mirror.
"It worries me when Derek McInnes has turned the job down so there is something going on behind the scenes there.
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"Until the takeover happens, if it happens, then I can understand why people are distancing themselves.
"Any prospective manager going in there will want some money to change it, it is as simple as that, you need money to spend."
Source: tribalfootball.com