Wigan Athletic manager Steve Bruce admits it is 'flattering' to be linked with the Sunderland job.
Bruce has emerged as the odds-on favourite to replace Ricky Sbragia, who stepped down after the final game of the season against Chelsea on Sunday.
Sunderland chairman Niall Quinn says the club are looking for a 'big man' to take charge at the Stadium of Light and is in no rush to make an appointment.
Reports, however, have claimed that the Black Cats have already agreed a £5million compensation package with Wigan and Bruce will head for talks over the position on Wednesday.
The North East-born Bruce acknowledged the link to Sunderland and concedes he is unable to prevent the rumours surrounding his future.
"There's always speculation and you cannot stop that," Bruce told Sky Sports News. "It is flattering.
"But I'm very, very pleased with what's happened with us and I'm quite pleased with what's happening in the future, so we'll see what develops."
The Latics ended the Premier League season in 11th place after a 1-0 win over Portsmouth and Bruce was satisfied with his club's campaign.
He added: "You have to be pleased with the way we finished and I'm glad we won the last game of the season.
"We finished 11th, but it's what could have been. Overall, for a club like ours, to finish 11th is job done okay."