Cowher hasn't said it, but Jerome Bettis said in an interview that Cowher's told him several times that the Giants were always his ideal job and after a year off he was willing to go coach them in 2008...but of course the Giants won the Super Bowl in '07 instead so Coughlin got extended.
Given that Cowher and Bettis are close, you can put two and two together. Certainly a logical enough reason why Cowher's not returned to coaching yet despite getting offers.
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