Viera had been tipped as one of the possible candidates to replace former manager Unai Emery.
Other managers also linked with the job include former player Mikel Arteta, Massimiliano Allegri, Brendan Rodgers and Jose Mourinho.
While Mourinho has since replaced Mauricio Pochettino at Tottenham Hotspur, Rodgers recently renewed his contract with Leicester City.
And reacting to being linked to a return to Arsenal, Viera said his only focus now is to help Ligue 1 club Nice to improve and become a better team.
“I don’t have any comments about that. Sincerely,” he said during his pre-match press conference ahead of Saturday’s home game against Next.
“It’s a question I don’t have to answer. Sincerely, I am 100 per cent focused on what I have to do here. And I think I have a lot of things to do here. And I don’t want to link myself with anything.
“I am 300 per cent focused on how I can try to find solutions for Nice to be more consistent, to win more games.
“I want to find solutions to get the best out of my players. I want to put my energy and my concentration only into that.”
Nice are currently 14th on 20 points in the 20-team French league table.
They have won two of their last five league games, losing two and drawing one.
During his time at Arsenal, Viera won three Premier League titles in 1998, 2002 and 2004.
He also won four FA Cups in 1998, 2002, 2003 and 2005.
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