"As you know, I only talk about the job that I have," Harbaugh said in his news conference. "Been together a long time. It's a long-standing policy."
But surely, the Michigan man must have a soft spot in his heart for the Wolverines, for whom he played from 1983 through 1986 and finished third in the Heisman Trophy voting as a senior, no?
"Again, I mean, I really don't want to talk about any other job than the one I have," Harbaugh said, "or talk about anybody else's process."
Harbaugh has one year remaining on the five-year, $25 million contract he signed with the 49ers in 2011, but he appears on his way out of Santa Clara after an underachieving season rocked by controversy, arrests and injuries. At 7-7, the Niners are eliminated from the playoffs with two games to go following three straight trips to the NFC title game.
The NFL Network reported Wednesday night that Michigan was prepared to offer Harbaugh a six-year contract worth $48 million, while ESPN NFL Insider Adam Schefter reported Harbaugh had interest in the Michigan job.
"I've said that I'm going to finish this to the end," Harbaugh said of his current job with the 49ers. "I mean ... my focus (is) the same as the players' focus, is the same as the coaches' focus -- focus on the practice field, the focus in meetings, by the players, by the coaches and by me.
"That is our focus, this football game against the San Diego Chargers and playing well and winning. That's where our energy and focus is."