Everton have reportedly had a formal approach for Watford manager Marco Silva knocked back, as they continue their search for Ronald Koeman's successor.
The Premier League strugglers are already understood to have been put off making a move for Sean Dyche of Burnley and ex-Crystal Palace boss Sam Allardyce.
According to BBC Sport, the Toffees instead placed Silva - whose reputation was bolstered at Hull City last season despite relegation to the Championship - at the top of their potential list of targets.
Despite being informed that the 40-year-old intends to stay at Vicarage Road until at least the end of the season out of respect to the Hornets, it is claimed that Everton still went ahead with making an offer, which was swiftly rejected by their top-flight rivals.
Everton may now step up their interest in the Portuguese, who has only been in charge of 11 league games at Watford since arriving in the summer, or instead stick with caretaker David Unsworth for the foreseeable future.
Daniel Lewis
