Everton are expected to approach Cardiff City for permission to speak with manager Malky Mackay.
The Telegraph says Mackay met Cardiff owner Vincent Tan in London last week, but the club said this was only to discuss transfer targets.
Mackay is not the only candidate and chairman Bill Kenwright is determined to speak to other managers.
Wigan Athletic's Roberto Martinez figures in Everton's thinking, as does Mark Hughes, a former player at the club, while Celtic's Neil Lennon has also been linked.