The Sun claimed on Wednesday that City had approached Mourinho in a move to replace Mark Hughes as boss at Eastlands.
A statement from City said: “Following the publication of an article in today’s Sun newspaper by Ian McGarry which states that Jose Mourinho has rejected a £12.5million offer to manage Manchester City Football Club, the Club would like to clarify the following.
“The article is completely without foundation and the Club is considering legal action to address the matter.”
