According to a report appearing in The Guardian newspaper, Moores is reported to have considered taking up the offer after his name featured in the ECB shortlist, it has been revealed
The final choice is to be made by ECB managing director and former wicketkeeper Paul Downton.
According to the paper, both Moores and Giles are to be interviewed later this week by a three-man panel comprising of Downton, the ECB chief executive, David Collier, and Gordon Lord, the former Worcestershire batsman who is now English cricket's head of elite coach development.
There are known to be at least three other contenders – Mark Robinson, the former Yorkshire seamer who succeeded Moores at Sussex; Nottinghamshire's director of cricket, Mick Newell; and Trevor Bayliss, an experienced Australian who has previously coached Sri Lanka.
The involvement of Lord would seem to confirm the suspicion that the ECB is keen to appoint a product of its own substantial investment in coaching, just as it did when Moores was promoted from his position as the director of the National Academy in Loughborough to replace Duncan Fletcher in early 2007 – when England were also reeling from a 5-0 whitewash in Australia.
Both Robinson and Newell have excellent records, with two Championships apiece, and have taken charge of England Lions tours.
The person selected will replace Zimbabwean Andy Flower.