Let's get this out of the way first: No one is reporting that the Bucs are making overtures toward Jim Harbaugh.

The former 49ers head coach is employed by the University of Michigan and preparing his team to play Florida in the Peach Bowl next week.

Meanwhile, Dirk Koetter remains the head coach of the Bucs.

But recent comments former Bucs quarterback Chris Simms made to Pro Football Talk's Mike Florio on PFT Live have some wondering if the Glazers might be interested in Harbaugh, particularly given Jason LaCanfora's report last week that the Bucs are researching potential head-coaching candidates.

Florio began by asking Simms about a report by Cris Carter on FS1 linking Harbaugh to potential openings in Cleveland and Green Bay.

"I can tell you that two people that I trust around the NFL have heard that (Harbaugh's) agent has reached out to (the Packers and the Browns)," Simms replied.

Then, Simms went a step further.

"The one thing I can confirm is I do know that there is a team that wants to interview (Harbaugh) as soon as the season's over, and I'm not allowed to tell you that team, but it's not the Browns or the Packers."

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Speculation about that team possibly being the Bucs comes from two places: Simms played for the Bucs from 2003-07 and likely has connections inside and around the organization. Also, the Glazers have made or tried to make splashy head-coaching hires in the past, trading for Jon Gruden and making more than one run at Bill Parcells.

In addition to the Bucs, Packers and Browns, the Broncos, Jaguars, Jets, Falcons and Cardinals are among NFL teams that might be in the market for a new head coach after this season.

"There's a list of teams out there, and we can figure it out, and go, 'Okay, these coaches are probably not going to be here,' and it's one of those," Simms said. "I'm not gonna tell you either way."

Florio told Simms a different source was telling him that "if and when Jim Harbaugh does come back to the NFL, it's going to be with the Miami Dolphins, period. Now, whether or not that means the Dolphins' job is coming open, that's a different analysis altogether."

It makes sense. Dolphins owner Stephen Ross is a Michigan graduate who has made attempts to lure Harbaugh to Miami in the past.

Harbaugh, 54, had a record of 44-19-1 with the 49ers from 2011-14. His teams went 5-3 in the playoffs and won an NFC Championship in 2012 before losing to the Baltimore Ravens in Super Bowl XLVII.

While saying he doesn't care for him as a person, even calling him a "jerk," Simms acknowledged that Harbaugh is a "very good football coach."

"Now, I do think he's a bit overrated as a football coach," Simms continued. "We talk about him like he's Nick Saban or Urban Meyer, and I think that's disrespectful to them to put him in that class."

Simms pushed back against the perception of Harbaugh as a great offensive coach.

"His offenses, for lack of a better phrase, lack imagination and are boring," Simms said.

Florio suggested that Harbaugh might not have the same appeal he had a few years ago, especially given his 0-4 record against Ohio State.

"Whatever happens, the shine on Jim Harbaugh as an NFL coaching candidate is not what it was a few years ago," Florio said.

It might not matter, in the end. Given the current state of the program, Simms wondered whether Harbaugh would even be willing to leave Michigan at the moment.

"He's finally got Michigan going and he's got it where he wants it to be, where they're very relevant and they're in the national title conversation now," Simms said.

"It's hard to build something like that and win something really significant in four years, so I feel like he's finally got there. So, I just kind of look at it and go, Doesn't he want to bear the fruits of his labor?"