Smith is currently serving the final weeks of his 12-month ban from all cricket for his involvement in the ball-tampering scandal that rocked Australian cricket in 2018.
The 29-year-old was banned along with David Warner and Cameron Bancroft following the incident at Newlands, with the latter having already returned from his nine-month suspension.
Smith and Warner will be free to restart their careers at the end of March, and a stint in county cricket had been mooted for the former skipper.
However, Yorkshire have distanced themselves from talk of a move for Smith, with coach Andrew Gale telling the county’s official website there was “no interest” in signing the batsman.
Smith is thought to be keen on playing four-day cricket in England ahead of this year’s Ashes to try and regain his form.
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