Watford manager Marco Silva has refused to deny speculation that he is keen to take the Everton job.
The Portuguese moved to Vicarage Road over the summer and has overseen a fine start to the season, guiding the Hornets to 15 points from their first 11 games and ninth place in the table.
The Toffees are in the hunt for a new manager after sacking Ronald Koeman at the end of last month, meanwhile, and have reportedly been turned down twice by Watford over a move for Silva.
"What I can tell you about this situation is I look at this situation like for some players when they play well, or somebody that the coach wants from another club," Silva told journalists today. "For me, now this is a case for the board and the owners to discuss the situation. For me it is a normal situation, I understand the question."
Asked if he wanted to talk to Everton but was being prevented from doing so, he responded: "I don't answer this question. I read many many things in the week. I need to talk with my owner, my board and my players as well. I do my job normally during the week.
"I don't want to talk about Everton. I am here to talk about the West Ham match. If you want to talk to me about Everton, it's not the club where I work."
Everton are currently 15th place in the table, two points above the relegation zone.
