Jim Harbaugh won't comment on U-M

San Francisco 49ers coach Jim Harbaugh would not bite Thursday when asked to comment on numerous reports that have him and alma mater Michigan exchanging flirtatious glances.

"As you know, I only talk about the job that I have," Harbaugh said in his news conference. "Been together a long time. It's a long-standing policy."

But surely, the Michigan man must have a soft spot in his heart for the Wolverines, for whom he played from 1983 through 1986 and finished third in the Heisman Trophy voting as a senior, no?

"Again, I mean, I really don't want to talk about any other job than the one I have," Harbaugh said, "or talk about anybody else's process."

Harbaugh has one year remaining on the five-year, $25 million contract he signed with the 49ers in 2011, but he appears on his way out of Santa Clara after an underachieving season rocked by controversy, arrests and injuries. At 7-7, the Niners are eliminated from the playoffs with two games to go following three straight trips to the NFC title game.

The 49ers close out the season with home games against the San Diego Chargers on Saturday and the Arizona Cardinals on Dec. 28.

The NFL Network reported Wednesday night that Michigan was prepared to offer Harbaugh a six-year contract worth $48 million, while ESPN NFL Insider Adam Schefter reported Harbaugh had interest in the Michigan job.

Harbaugh, who was reportedly close to being traded to the Cleveland Browns last season, has also been linked with the Oakland Raiders.

"I've said that I'm going to finish this to the end," Harbaugh said of his current job with the 49ers. "I mean ... my focus (is) the same as the players' focus, is the same as the coaches' focus -- focus on the practice field, the focus in meetings, by the players, by the coaches and by me.

"That is our focus, this football game against the San Diego Chargers and playing well and winning. That's where our energy and focus is."