West Ham co-owner David Gold maintains the club have not approached Cardiff manager Dave Jones about the managerial vacancy at Upton Park.
The Hammers sacked Avram Grant after they were relegated from the Premier League and reports had suggested they would now move for Jones, with the Bluebirds having lost in the Championship play-offs.
However, Gold said on Twitter: "Despite what you may have read in the papers, we have not spoken to Dave Jones.''
Jones added in the East London Advertiser, Jones said: "I have not had any contact with them over the job. I am not prepared to say anything about the vacancy.
"I am still employed by Cardiff City and only thinking of them. I will be sitting down with the board at Cardiff and discussing my future with them soon.''
Former West Ham defender Chris Hughton, axed by Newcastle earlier in the season, is reported to be on the shortlist, as well as ex-Blackburn boss Sam Allardyce.