Cowher, now an analyst for CBS Sports, said he wouldn't comment on coaching rumors, but CBSSports.com cited a source saying intermediaries for the Dolphins have contacted people close to Cowher about coaching the team.
The Dolphins declined comment in a statement to CBSSports.com.
The head coach job is held by Tony Sparano.
Cowher coached the Steelers for 15 seasons before resigning in January 2007, 11 months after the team won the Super Bowl.
The Dolphins remain winless this season.
Dolphins owner Stephen Ross had been criticized in January for courting Jim Harbaugh while Sparano was still coach.