With reports circulating that Michigan has extended Jim Harbaugh a six-year, $48 million offer to become their head coach, he refused to answer questions about the job opening on Thursday.

Meering with reporters, the 49ers coach offered a standard response regarding the Michigan vacancy.

“As you know, I only talk about the job that I have,” Harbaugh said. “We’ve been together a long time. Always been my policy.”

The deal would make Harbaugh the highest-paid coach in college football. According to USA Today salary data, Alabama’s Nick Saban makes approximately $7.16 million per year.

Michigan is looking to replace Brady Hoke, who was fired Dec. 2 after four seasons.

Harbaugh has been mentioned repeatedly as a potential candidate at Michigan, where he played quarterback in the 1980s. Before going to the 49ers, Harbaugh was a successful college head coach at Stanford and San Diego.