Everton's move for Watford boss Marco Silva will still not make him the richest managerial transfer in Portuguese football.
Everton have already failed with a €9.5m offer for Silva, but are prepared to go higher.
The Blues, after two rejected offers, will return with an improved bid. But it is unlikely to reach the €15m Chelsea paid Porto to buy Andre Villas-Boas out of his Porto contract in 2011.
"My players work with me, they know my commitment, my future is tomorrow and I'm starting to prepare the next game, that's my future," insisted Silva.
"There are things we cannot control, I know what's in my hands."