LAWRENCE, Kan. -- University of Kansas Athletic Director Lew Perkins said late Friday afternoon that KU has not offered the school's vacant football coaching job to Stanford's Jim Harbaugh.

"As we have said in the past, we will not comment on rumors about any potential candidates for the position of head football coach at the University of Kansas," he said in a statement issued by the school's athletic department. "Having said that, I will reiterate at this time that the process is ongoing. We have not offered the head coaching position to anyone."

Earlier in the day, sources said the University of Kansas was negotiating a contract to hire Harbaugh as the next head coach of the Jayhawks replacing Mark Mangino, who left the program last week.

According to the Web site CollegeCoachScoop.com Harbaugh is already negotiating a contract with KU. Harbaugh coached Stanford to an 8-4 record this season and earned the Cardinal a trip to the Sun Bowl. In three seasons at Stanford Harbaugh is 17-19. He also coached three years at the University of San Diego.

Harbaugh played 13 NFL seasons as quarterback after a stellar college career at Michigan.

Harbaugh is currently in New York for the Heisman Trophy presentation. Stanford running back Toby Gerhart is a finalist for the Heisman Trophy, which will be presented Saturday night.