Terrell Owens is still technically the property of the Dallas Cowboys, so it would be against league rules for other teams to go on record as saying they are or aren't interesting in acquiring his services (though that hasn't stopped the Redskins).
ProFootballTalk.com, though, is keeping a list of teams that have made it known to them through "league sources" that they have no interest in Owens. As of right now, that list includes:
The Dallas Cowboys.
The New York Giants.
The Washington Redskins.
The Baltimore Ravens.
The San Francisco 49ers.
The Minnesota Vikings.
The Atlanta Falcons.
The Cleveland Browns.