The Chelsea legend has been linked with the vacant managerial post at the Stadium of Light after Paolo Di Canio was sacked on Sunday, although his former team-mate Gus Poyet is now the firm favourite for the job.
Zola managed to lead Watford to the Championship play-off final against Crystal Palace back in May and just missed out on promotion to the Premier League.
The Italian coach has already had experience of managing in the top-flight following his short spell at West Ham and he would love another chance to compete at that level.
But Zola's agent Fulvio Marrucco has confirmed that the Watford boss has no plans to walk out on the Championship club and is determined to help them gain promotion this season.
Marrucco, speaking on Italian website TMW, said: "Any comments on whether or not he likes the destination are completely lacking in foundation.
"As of today, there has been no contact with Sunderland. Zola is a coach who likes to work on a project. He is engrossed in the Watford project and I can confirm that as things stand he would certainly not take into consideration any job part-way through the season.
"Just remember how he turned down Lazio a few years ago. With all due respect for Sunderland, who are a glorious and important club, we have not had any contact with them.
"Gianfranco's contract will expire at the end of the season and at that stage we'll evaluate all the opportunities offered.
"It is pleasing to see his name circulate around Premier League clubs, as it reflects all the great work done at Watford."
FOOTY-MAD INTRODUCE NEW EDITORHi ... I'm Kev Dixon.
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Source: Sunderland-Mad
Source: FOOTYMAD
