Michigan officials would not comment Wednesday night on various media reports the school has made 49ers coach Jim Harbaugh a six-year offer for as much as $49 million, to be its new football coach.
Harbaugh, 50, a former quarterback at Michigan, has been rumored to be the top candidate for the job which became vacant when Brady Hoke was fired earlier this month.
Michigan officials made it clear they will not comment on the coaching search until it is completed.
Two reports on Wednesday indicate Michigan has offered Harbaugh the head coaching job at his alma mater. Michigan has been searching for a coach since Brady Hoke was fired Dec. 2, and Harbaugh has been the No. 1 target.
NFL.com's Ian Rapoport, citing unnamed sources, said the offer is $48 million over six years.
Joe Pequeno of CBS5 in Arizona, also citing unnamed sources, said the offer is $49 million over six years.
Alabama's Nick Saban currently is the highest paid coach, making $7.1 million per season.
Harbaugh's 49ers were eliminated from playoff contention last Sunday. But NFL pundits have consistently said Harbaugh will remain in the NFL.
Harbaugh has one year remaining on his contract with San Francisco but he has come under intense criticism from 49ers owner Jed York and general manager Trent Baalke.
Harbaugh is in the fourth season in San Francisco, where the 49ers are 7-7. Harbaugh guided the 49ers through deep playoff runs in his first three seasons, including a Super Bowl appearance two seasons ago, when he lost to the Baltimore Ravens, coached by his brother, John.
Before that, Harbaugh spent four seasons at Stanford, and three at the University of San Diego.
Harbaugh played at Michigan from 1983-86, leading the Wolverines to an appearance in the 1987 Rose Bowl, before embarking on a 14-year NFL career that included stops in Chicago, Indianapolis, Baltimore and San Diego.
Hoke spent four seasons at Michigan, where he went 31-20, but just 20-18 after an 11-2 first season.