Bayern Munich announced last month that Guardiola would leave the German champions when his three-year contract expires at the end of the season, and named Carlo Ancelotti as his successor in the Bavarian capital.
The former Barcelona manager said last week that he did not sign a new contract because he wanted to work in England, but refused to disclose which club he would take over.
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Guardiola eyes Premier League
Pep Guardiola says he is ready for a Premier League job
It has caused fervent media speculation over whether he will replace Manuel Pellegrini at Manchester City, Louis van Gaal at Manchester United, Arsenal manager Arsene Wenger or interim Chelsea boss Guus Hiddink ready for next season.
Former England striker Alan Shearer accused Guardiola of lacking “etiquette” in a British newspaper but an apologetic Guardiola refused to be pushed into revealing his future destination.
“I am sorry,” said Guardiola. “Normally in my career as a trainer and as a player, I respect my colleagues a lot. So I am sorry. It wasn’t my intention.
“I will reveal my new club once I have actually signed a contract. I have not talked with the players about my imminent move to England. We are only talking about football. But they all already know anyway.”
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Guardiola was speaking in Doha, Qatar, where Bayern Munich have been finishing up a winter training camp during their mid-season break.