Former Newcastle United boss, Rafa Benitez, rejected an approach from Bournemouth last month.
According to The Daily Mail, Benitez, 60, was approached by the Cherries this month after they sacked Jason Tindall.
The Spaniard – who remains one of the main favourites to be the next permanent manager of Celtic – was available having just quit Super League side Dalian Pro to be with his England-based family.
Benitez is no stranger to a brutal Championship season, having guided Newcastle to the title in 2017.
But the former Liverpool and Chelsea gaffer turned down Bournemouth’s offer, claiming he did not want to make an immediate return to the dugout.
The Cherries have since made interim boss Jonathan Woodgate their manager until the end of the season.