Emmanuel Dennis has not travelled with Watford for their pre-season tour of Austria.
Dennis was a rare bright spark in a dismal 2021-22 season for Watford which saw them finished 19th and relegated from the Premier League.
In his maiden campaign at Vicarage Road, he impressively recorded 10 goals and six assists in 33 top-flight appearances.
Now Dennis is keen to depart the Hornets - and has not jetted off for their six-day training camp in Austria.
A price tag of £20 million has reportedly been slapped on Dennis, which could be in the Toffees' price range.
They landed a £60 million fee from Tottenham Hotspur for Richarlison but Frank Lampard's side are carefully negotiating financial problems.