Sam Allardyce has been linked with the Sunderland job
The Black Cats this week appointed former Rangers man Dick Advocaat until the end of the season.
And with Allardyce yet to sign a new deal with the Hammers, reports had suggested the former Newcastle boss could be in line for a return to the north east.
But the 60-year-old today distanced himself from becoming Gus Poyet's long term successor.
Pure speculation
Sam Allardyce
Asked about the reports, Allardyce replied: "Pure speculation."
West Ham host Sunderland at Upton Park on Saturday evening and Allardyce says his side can't blame their recent run of injuries for the drop off in form that saw them flying high earlier this season.
He added: "We can't feel sorry for ourselves as every team has injuries at some time in the season and it's about overcoming that.
"We've had a challenging run of fixtures and we should have taken more points than we did, which would have put us in a fantastic position.
"The bottom line is playing fantastic is great but not winning is critical."
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