Rangers manager Walter Smith has ruled himself out of the running to become boss of Scotland for a second time.

Smith had been the bookmakers' favourite to replace George Burley who was sacked earlier this week following the 3-0 friendly defeat to Wales in Cardiff.

Smith, who left the national post during the Euro 2008 qualifying campaign, said: "We were in the middle of a qualifying campaign, and were trying to reach the European Championship. But, after making the decision to leave Scotland at that time, I don't feel it would be right to go back and that is the situation.

"The matter is now closed as far as I am concerned."

Smith, who was in charge of Scotland between December 2004 and January 2007 and is in the final weeks of his contract at Ibrox, told the Evening Times: "I'd like to stress I have never been offered the Scotland job again. I haven't spoken to anyone at the SFA.

"What I am doing is responding to press speculation in a bid to end it as I don't think it is fair on anyone.

"The fact is, I left the Scotland job of my own volition. Sometimes when you get the sack, it is actually easier to go back. But when you make your own decision to leave then it isn't that easy.

"So that is my stance. I thoroughly enjoyed my time as Scotland manager. It was a difficult decision at the time to leave and go back to Rangers."

With Smith ruling himself out of the running, Dundee United manager Craig Levein is favourite to succeed Burley.