Mr Corbyn has said he does not see the SNP as progressive.
Nicola Sturgeon is more interested in another independence referendum than opposing austerity or standing up against the Tories. There will be no alliance.
Polls show the SNP is set to easily win in Scotland in June, though May's Conservatives are expected to take some seats from them as the issue of keeping the United Kingdom together takes center stage.
Scottish First Minister Nicola Sturgeon says the Scottish National Party (SNP) is ready to form a coalition with the UK's Labour Party against Prime Minister Theresa May in the upcoming general election.
The SNP won 56 of the 59 seats in Scotland in the 2015 general election, and in the run-up to that ballot Tories across the United Kingdom sought to raise fears about the impact a possible coalition between Labour and the SNP could have.
The ORB poll for the Sunday Telegraph had Tories down two points in the past week on 44%, six points ahead of Corbyn's Labour on 38% (up four points), with Lib Dems on 7% (unchanged) and Ukip on 5% (down two).
Ms Sturgeon gave her biggest hint yet that she would change the policy when she publishes her manifesto tomorrow.
May has said now is not the time to discuss a fresh independence vote.
"We know she would demand a referendum in independence as part of any deal with Labour".
Nicola Sturgeon will publish a manifesto commitment aimed at ending a public sector pay freeze and has said that an SNP victory would "underline and reinforce" her mandate to hold a second independence referendum.
The Conservative manifesto for the General Election makes clear that there should not be another referendum without "public consent" and until the Brexit process has "played out".
However, analysts say she was also hoping to get a larger majority in the UK Parliament in order to silence possible opposition from other parties to the outcome of the Brexit talks.
He replied: "I'll obviously open discussions with the Government in Scotland and listen very carefully to what the Scottish Parliament says".