During an appearance on Hockey Night in Canada Radio, Gretzky denied any validity to news that he was in line for any job with the Leafs.
"It was news to me," Gretzky said.
Gretzky has not worked in the NHL since Sept. 24, 2009, when he resigned after three seasons as coach of the Phoenix Coyotes.
The NHL's all-time leading scorer added that the only team he has had any discussions with is the Los Angeles Kings.
"I've spent a lot of time with people in the [Maple Leafs] organization, but not one time has there even been any direct contact," Gretzky said. "Really, the only team I've talked to about being involved is [general manager] Dean Lombardi and the L.A. Kings."