Everton and Watford are still some way from agreeing a deal for Abdoulaye Doucoure.

The Hornets are willing to accept £35m for the French midfielder after they were relegated to the Championship.

But the financial impact of COVID-19 means Everton are attempting to lower their demands, according to Sky Sports.

The problem is Watford do not feel pressured to sell as Doucoure has three years remaining on his contract.

The 27-year-old is edging for a return to the Premier League and his attitude could play a role in a deal being completed.