Speaking on Fox Sports, Roos confirmed he had taken a call from the Lions but said no deal had been done.
As he told Melbourne CEO Peter Jackson last month, he had no interest in coaching "at this stage".
"I've certainly thought a lot more about it because it's a lot more in the news and I've had a lot more discussion about it, but at this stage I just haven't got my head around it," Roos said.
They 2005 Sydney Swans premiership coach said he would gladly take calls from both the Demons and Lions and hear what they had to say.
"I've spoken to them both briefly ... I've said no both times," he said.
"They can keep asking and I'll keep giving an answer."
Roos is currently involved in a coaching role with the Swans academy and said things would need to change for him to have a change of heart.
"I'm not going to rush a decision. The decision at the moment is I'm not going to coach," he said.
Lions chairman Angus Johnson said they had spoken to a number of candidates and would outline their hiring process in more detail in the coming weeks.