The 39-year-old was a heavy favourite to take over at the Stadium of Light, but journalist Alan Nixon claims the former Hull City chief has decided against taking part in a second interview after mulling over the move.
Rosenior has been linked with the Clarets in recent days and it’s understood he’s due to speak to the club this week, as the club go about identifying Vincent Kompany’s successor.
According to Nixon, Rosenior is hopeful of getting the Turf Moor vacancy, although he’s not thought to be a frontrunner at this stage.
Rosenior was controversially sacked by Hull at the end of last season despite finishing just three points outside of the Championship play-off places.
The former right-back had taken Hull from a 15th placed finish during the 2022/23 campaign to seventh this term.