"As what, as green keeper? No one thinks about that at the moment," replied Kahn when asked if Bayern approached him over a comeback to action.
"I'm very busy and do not follow the events at FC Bayern on a daily basis. I'm in a transition period at the moment, and it's best to stay out of this now."
Bayern are currently 11th in the Bundesliga standings, with Kahn's successor Michael Rensing conceding 13 goals in seven games.
The former Germany custodian is surprised with the form of the Bundesliga champions, but is adamant the club will bounce back soon.
"It is really surprising, especially as the team hasn't been rebuilt," added the 40-year-old, who retired last summer.
"Just two or three new players had been added, these aside it's still the team that won the double and reached the UEFA Cup semis last season.
"New coaches and new mechanisms they bring with them always need a bit of time. That's quite normal and things do look well in the Champions League.
"A club like Bayern can always go on a run in the Bundesliga, and then they're back up there pretty quickly."