Fri, January 18 The Glazers, the Bucs' owners, have egg on their faces. You don’t let a coach like Tony Dungy escape unless you have Bill Parcells locked in place. I can't help but think that something smells awfully fishy. Part of me wonders if this is the end of it. One thing is certain: Parcells holds all the cards right now. It’s obviously a job that has intrigued him for some time. It's too perfect a situation. Too many things were in place. I'm wondering why, all of the sudden, something wasn’t right for Parcells. Do you let it get to that point if you're still questioning your commitment to coach again? It may run him down but it's what Parcells does best. It's in his blood. It's who he is. The Bucs ownership dealt with the Dungy situation clumsily, making it a mess in his final few days. The only reason to do that is to bring in Parcells. If this is the end, the Bucs are in a situation where they’ve gone from the laughing stock of the league, to a perennial playoff contender, to putting themselves in a situation that, because of lack of direction and leadership, they fall back into ruin. If the Glazers didn't have that deal locked up, it’s the most catastrophic mistake anyone has made in a long time.

Bill Parcells informed Tampa Bay Buccaneers ownership Friday that he will not accept their head coaching job, according to sources with Parcells and the Bucs.

The sources were asked if Parcells could change his mind, and they said they believed his decision was final and didn't believe his heart was into making a solid four-year commitment to returning to coach the Bucs.

"I am not coaching anymore," Parcells told the Tampa Tribune on Friday. "I can't make the commitment. The Tampa job was very appealing ... but I'm done.

"There won't be any more people writing, 'You just never know with Bill Parcells,' because I'm done with coaching."

As of Thursday, Parcells was still contemplating whether he wanted to return to coaching in the NFL.

The Tampa Bay Buccaneers were negotiating with the two-time Super Bowl winner to replace Tony Dungy. The former Giants, Patriots and Jets coach said on Sporting News Radio that reports of a done deal are not true.

The Bucs fired Dungy on Monday night, then formally began talks with Parcells the following day. The team also has interviewed Mike Tannenbaum, a Parcells protege, for the general manager's job currently held by Rich McKay.

McKay said Thursday that he has been offered a position as team president, but is not sure if he will accept because he is not sure what his duties would entail.

Parcells, 60, won two Super Bowls with the Giants and rebuilt the Patriots and Jets into title contenders.

"It's not about anything other than whether I can make the commitment myself, that's all it is," Parcells said Thursday. "Nothing else. It's not about where it is, what it is, how much, you know, who's there. It's not about any of that."