Hull City said they would reject any approach from Sunderland for their manager Phil Brown.
Brown, who supported Sunderland as a boy, has indicated he would not want the job after Roy Keane walked-out on the Black Cats on Thursday.
City chairman Paul Duffen told BBC Look North: "The guy's under contract and not available, end of conversation.
"Phil has a big opportunity now that is more than just being a commodity to be bought or sold or bid for."
Duffen added: "It's great that everybody understands what a great job Phil is doing.
"The guy is exceptional. He's a very special manager and he's at the beginning of doing something that to him is a very special journey.
"He will be keen to finish the task in hand which I know he absolutely believes is work in progress.
"I think he will be the Hull City manager for some time to come."
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