Watford are willing to sell Richarlison this summer.
The Sun says Watford will not entertain bids under £40million for the 21-year-old and will not do business at all with Everton at any price.
New Toffees boss Marco Silva is keen to add the youngster to his ranks, claim the Mirror.
But despite the Portuguese coach being fired by Watford last year, the two clubs are still at war as the Hornets accuse Everton of an illegal approach for Silva while in charge at Vicarage Road in October.
Tottenham have a long-standing interest in the South American who moved to Vicarage Road from Fluminense in July for £11.2m on a five-year deal.