Boston police commissioner Kathleen O'Toole has sought to play down media reports that she is to head the new Garda Inspectorate.
Ms O'Toole released a statement yesterday saying it would be "presumptuous and inappropriate to comment prematurely" and that she had to respect the Irish Government's decision-making process.
Ms O'Toole's comments follow reports that she is close to accepting the post.
Her statement came after she told the Boston Herald that she had no "immediate plans" to leave Boston.
"I have not received an official job offer from the Irish Government," she is reported as saying.
"I'm not resigning without some job offer on the table. I have no immediate plans to resign. I've had several discussions with them over the last year as they sounded me out and sounded out many people in the US."
Ms O'Toole, a former member of the Patten commission on policing in the North, said there were many rumours about her departure, including one that she was to join the private sector.
"Last week I was going to the private sector," she said. "Was I offered a job? Yes. Was I interested? No . . . I'm flattered my name has been mentioned."
A spokeswoman for Boston mayor Thomas M Menino said she had no announcement to make as yet.
If chosen to head the inspectorate, Ms O'Toole would monitor Garda resource management and report directly to the Minister for Justice.