Boss Joe Royle says he has had no contact with Sheffield United and doesn't plan to leave Portman Road. Blades manager Neil Warnock is close to joining Portsmouth and Royle's name has been amongst those linked with the Bramall Lane job.
Royle said: "I have certainly had no contact with Sheffield United and I can't help it if there is speculation.
"I can rule myself out of that one. I'm very happy here and have a job to do - and as I've always said this will be my last job before I retire."
Royle hopes to hear the result of Fabian Wilnis's red card appeal on Thursday morning.