Everton have prepared a third bid for Watford boss Marco Silva, according to a report.
The 40-year-old has impressed with both the Hornets and previous club Hull City since his arrival to the English game in January this year.
Due to his success in Premier League management so far, Silva has been strongly linked with the Toffees job, which became vacant when Ronald Koeman was sacked in October.
Despite reports suggesting that Watford have issued a hands-off warning to Everton over the Portuguese coach, The Sun claims that the struggling Merseysiders have upped their offer to £12m.
Caretaker manager David Unsworth has been filling in at Goodison Park and his only victory in five games came against the Hornets this month.