Leeds United and Burnley are reportedly threatening legal action against the Premier League and Everton because they believe the Toffees have seriously breached financial rules.
According to The Times, they both wrote to the Premier League last week asking what action, if any, is being taken with Everton recording losses totalling £371.8m over three years.
Sportsmail first reported in April that clubs could launch legal action against Everton.
Everton are said to be sure that they have been compliant with the Premier League rules
Leeds and Burnley are battling to retain their place in the Premier League, while Everton secured their top-flight place with Thursday's dramatic 3-2 fightback against Crystal Palace at Goodison Park.