Just over a year after his previous spell with Sevilla, Ramos has offered to return after leaving Monterrey in December.
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The Real Madrid legend is also heading a group in takeover talks with Sevilla's owners, while he was keen to rejoin as a player.
But Cordon said this morning: "Right now, Sergio Ramos isn't a reality. He's not training and can't be available to (Matias) Almeyda, so there's no point in evaluating him.
"It's a closed matter. We're focusing on the players available today and those from Sevilla Atlético."
Ramos is said to be now in talks with Olympique Marseille.
