National Australia Bank, which owns National Irish Bank, has refused to comment on a British newspaper report that it was looking to take a stake in a merger of Bank of Scotland with Abbey National.
Bank of Scotland and Abbey National said last week they were considering further talks on a merger after Bank of Scotland rejected an offer from Abbey.
Analysts said NAB would be unlikely to link its assets with the merged group unless it was looking to pull out of Britain.
NAB has previously said it was looking at a dual listing on the London Stock Exchange to put it in a stronger position to make acquisitions.
