"As you know, I only talk about the job that I have. We've been together a long time and it's a long-standing policy," Harbaugh said.
NFL Media's Ian Rapoport reported Wednesday that Michigan has offered Harbaugh a six-year, $48 million contract. The deal would make him the highest-paid coach in college football at an average of $8 million per season. Although Harbaugh has one year left on his contract with the 49ers, he is expected to part ways with the team after the season amid reports of problems with the club's front office.
Harbaugh was also asked Thursday if he still intends to stay with the 49ers for the remainder of his contract.
"Yeah," he said. "I've said that I'm going to finish this until the end."
Harbaugh quarterbacked the Wolverines from 1984-1986. Michigan fired its coach, Brady Hoke, at the end of a 5-7 season. At $8 million per season, Harbaugh would be the highest-paid coach in college football, nearly a million per year more than Alabama's Nick Saban.
"This is the second time they have come at him and he has yet to tell them a very firm no," Rapoport said Thursday on NFL Network. "Then there is the Oakland Raiders, who also have interest in Jim Harbaugh. They would be looking to hire him when he becomes available after the 49ers' season is done."