“The Al Nusrah Front, al Qaeda’s official branch in Syria, has issued a short statement denying that the group has announced the creation of an Islamic emirate (or state). The group has posted the message online in both Arabic and English. ‘We … strive to establish an Islamic Emirate according to the regarded Islamic [Sunnah],’ the newly-released statement reads. ‘We have not announced the establishment of an Emirate, yet. When the time comes and the sincere Mujahideen and the pious scholars agree with our stance, we will announce this Emirate, by the Will of Allah.'”
Source: Al Nusrah Front issues ‘clarification’ on the creation of an Islamic emirate – The Long War Journal