Sampdoria would not appear to be an option at present, as they have Delio Rossi at the helm, but they have refused to rule out a move for Mancini in the future.
The former Italy international spent 15 years with the Genoa-based club during his play days - helping them to the 1992 European Cup final.
Riccardo Garrone: "Roberto Mancini as the new Sampdoria is something from a dream world.
"Dreaming is not wrong, but it still remains a dream.
"For my part, the Sampdoria coach for next season will still be Delio Rossi and I think we'll arrange a new contract with him very soon."