Celtic manager Martin O'Neill has at last broken his silence over speculation linking him to the vacant Leeds United job.

O'Neill has attempted to brand it as exactly that - speculation - and insisted his only immediate priorities concerned preparing his players for the new season.

However, with Leeds yet to make an official approach for the man they want to succeed David O'Leary, who was sacked last week, his words could prove to be only of temporary comfort to worried Hoops fans.

"I have just come back from Japan amidst much speculation about my future," O'Neill said. "I have had a chat with our chief executive, Ian McLeod, about a number of things, as you would expect, and I understand from him that there has been no approach from Leeds, or any other club for that matter, so the speculation continues to be simply that.

"We have just completed the first day of training and I am back to work with the staff and players. We are all looking forward to the start of the season and our Champions League qualification tie."

O'Neill had continually dodged the question of whether he was prepared to listen to the Elland Road club and had even run away from a barrage of questions at Heathrow Airport yesterday.

The shrewd Ulsterman is unlikely to pass up an ideal opportunity to prise more transfer cash - and an improved contract - from the Celtic plc board, who run the risk of incurring the wrath of thousands of fans if their most successful manager since Jock Stein leaves.

Leeds United chairman Peter Ridsdale said he was "amused" by talk of the Celtic boss joining Leeds.

"We have still not made any official approach to any club," he said. "There will be no announcement tomorrow, and I would expect an approach to be made within 48 hours and certainly by the end of the week."

The United chairman last night claimed he had been "astonished" by the quality of candidates who have applied for the vacant managerial post.

"The quality of some of these candidates is such that we did not think they would be remotely interested in the vacancy."

Meanwhile, Italian club Parma were yesterday puzzled by reports suggesting sacked Leeds manager David O'Leary could be set for their top job - because they have just appointed a new coach.

The Italian club appointed former Venezia boss Cesare Prandelli on a two-year contract prior to the World Cup.

They therefore dismissed the suggestion that the 44-year-old Irishman could be in place for the start of the new Serie A season, after press reports that O'Leary had been approached in Sardinia yesterday.

Parma spokesman Giorgio Bottaro said: "We recently acquired a new coach, Cesare Prandelli, who was presented a month ago and has signed a two-year deal with us. It (the story) is absolutely unfounded. We are not looking for a coach, we already have one."

The club narrowly avoided the drop to Serie B last season and the club are seeking stability following a year which saw coaches come and go.

They began last season with Alberto Malesani in charge, but he was dismissed and replaced with Argentinian Daniel Passarella. Passarella was axed after six successive losses followed his arrival, and Gedeone Carmignani took charge from December until the end of the season - assisted by former Italy chief Arrigo Sacchi.

Fulham have decided not to proceed with the signing of the former Italy defender Antonio Benarrivo on medical grounds.

The full back, out of contract and out of favour at Parma, was expected to prompt Fulham's first dip into the transfer market since Franco Baresi's installation as director of football. But a club spokesman said: "After coming over for a medical, we have decided not to sign Benarrivo."