Marco Silva is reportedly dissatisfied with his squad at present and is targetting new arrivals before the transfer window closes on Thursday.
One area that the Portuguese coach is looking for reinforcements is in the centre of the pitch, with the Toffees looking a little light in that area after the departure of their own key defensive midfielder Idrissa Gueye left for PSG.
Reports emerged earlier in the week that Everton had put in a £30m bid for Doucoure. Sky Sports have since suggested they’ve since come back with an improved £36.7 million offer, which has again been rebuffed.
The 26-year-old joined the Hornets from Rennes in 2016 and has gone on to make over 90 appearances for them, emerging as one of their star men over the past couple of seasons.
The Frenchman worked under Silva during the 2017-18 campaign. This would not be the first time that he’s gone back to Vicarage Road for one of his former players, having famously signed Richarlison for a £40m fee last summer.
Meanwhile, Everton are still looking to invest in a wide player, with Wilfried Zaha reportedly their top target as they look to service new star signing Moise Kean up front.