Cowher left his job at the Steelers after 15 years at the club, just one year after winning the Super Bowl, and has since worked for television network CBS as an NFL analyst.
"I had the best job in the NFL," Cowher told Pittsburgh Post-Gazette. "I realize that, that's why all the talk about me coming back is just that. I had the best job in the league; I didn't get out of it to get back in it.
"Never say 'never' because then you become a hypocrite. I've seen too many other people in my profession say 'never' and come back. Always keep doors open in life, that's the important thing to do."
Cowher won 149 of the 240 games he coached at the Steelers.