Watford boss Marco Silva is focusing on Tuesday night's clash with Manchester United and not reports linking him with the managerial vacancy at Everton.
Asked at his pre-match press briefing about the Everton speculation, he said: "I can't talk about this situation, I am the Watford manager.
"Of course you ask, but most important for me is our game tomorrow.
"The position is not open, there is someone doing the job [caretaker boss David Unsworth].
"It is not the moment to talk about the situation but I am still here with 100 per cent focus to talk about the match tomorrow.
"You need to ask them [Everton], not myself."