Everton boss Marco Silva has reportedly been blocked in his attempt to sign Brazilian midfielder Richarlison from former club Watford.
The Toffees' new manager wanted to kickstart his Goodison Park spending spree by tabling an offer for the 21-year-old.
According to The Mirror, however, the Hornets have made it clear that they are unwilling to do any business with Everton.
Watford are still unhappy with Everton's illegal approach for Silva when he was in charge at Vicarage Road last October.
Tottenham Hotspur may be more successful if they push ahead with an approach, it is claimed, as Watford will entertain offers around the £40m mark.
Richarlison played a direct part in nine goals across his maiden Premier League campaign, but he failed to claim a goal or assist from mid-December onwards.