Raiders owner Al Davis, during his first news conference with Oakland-area media in almost two years, denied Payton had rejected an offer from the Raiders.
"I don't think Sean Payton turned down the job because Sean Payton was never offered the job," Davis said. "Sean Payton has a lot of good credentials, but I don't know if that's the direction we're going.
"There will be a time period before a coach is hired."
Payton interviewed twice with the Raiders.
"I was certainly flattered and fortunate to interview with them," Payton said in a statement released by the Cowboys. "I wish them the best."