Quins or Boks for Smith?
Smith has also been linked with the vacant Springboks head coaching role after Heyneke Meyer stepped down from the position in December last year.
The Times in London earmaked the 58-year-old to replace current Harlequins coach Conor O'Shea who is set to leave the club at the end of this season.
"No comment really," Smith told Radio Sport when questioned about a Harlequins deal.
"I'm considering several options regarding my coaching future, whilst also trying to have a short break from the game. I'm a wee way from 
making any decisions."
Smith is widely regarded as one of the code's best analytical brains and was a key member of the All Blacks coaching staff when they won the 2011 World Cup.
He stepped away from international coaching in 2012 and helped guide the Waikato Chiefs to two Super Rugby titles before being recalled to help the All Blacks in an advisory capacity in their successful 2015 World Cup campaign.
The 17-Test All Black emerged as a successful coach when he guided the Crusaders to win the 1998 and 1999 Super titles and took over as head coach of the All Blacks for two years after that.
Known to players as "the professor", Smith worked in England as coach of the Northampton Saints for three seasons after resigning as All Blacks coach in 2001.
He has since resisted all offers to move overseas citing his allegiance to New Zealand.
Agence France-Presse
