Walter Smith has said that he has absolutely no intention of taking on the Scotland manager’s job for the second time. Smith was considered one of the favourites to succeed George Burley but has said that he would not be interested in the vacant post.

Smith managed Scotland from 2004 to 2007 before leaving to take over the reigns at Ibrox. He said that having left the national team job before he did not think it would be right to return to the post.

"I'd like to stress I have never been offered the Scotland job again. I haven't spoken to anyone at the SFA,” he said.

"What I am doing is responding to press speculation in a bid to end it as I don't think it is fair on anyone.

"The fact is, I left the Scotland job of my own volition. Sometimes when you get the sack, it is actually easier to go back. But when you make your own decision to leave then it isn't that easy.

"So that is my stance. I thoroughly enjoyed my time as Scotland manager. It was a difficult decision at the time to leave and go back to Rangers. The matter is now closed as far as I am concerned."

Smith’s contract at Rangers is due to expire in January and no offer has been made yet to extend his tenure. The Rangers manager has indicated that he would continue without a contract but there had been speculation that the offer of the national team job would see Smith quitting Ibrox.  

Cost-cutting and a lack of transfer funds due to Rangers’ £31million debt has frustrated the manager as he plots an SPL title defence but he has ruled out the option of moving back to international management.

Smith’s comments come after a number of managers have ruled themselves out of the running. Owen Coyle and Alex McLeish have said they intend to stay in charge of English Premier League sides while Graeme Souness said he had no plans to return to management. Gordon Strachan has only recently taken over at Middlesbrough, while Hibernian manager John Hughes has ruled out leaving club management.