Watford are unwilling to release Marco Silva to Everton at any price, sources close to the Hertfordshire club say.
Reports on Sunday suggest the Merseysiders are preparing to make an increased offer to the Hornets to secure the highly-rated Portuguese boss, as they seek a successor for Ronald Koeman.
But it is understood Watford are unwilling to listen to offers.
Press Association Sport understands Silva is determined to leave, but is reluctant to resign.