The Toffees are still looking for Ronald Koeman's successor at Goodison Park and it appears that Silva is, or has been, their number one candidate for the job - with The Telegraph reporting that they have already made two approaches for the Hornets boss.
The Telegraph reports that Watford have rejected both bids, but the Portuguese is privately keen to swap Vicarage Road for Merseyside. However, it appears that a move is not going to come easy for the former Hull City boss.
Watford have no plans to negotiate with Everton, even after the Toffees put a £10 million financial package to them in an attempt to lure Silva away, and The Telegraph reports that they are even ready to put the 40-year-old on gardening leave for the rest of the season if he tries to quit to boost his hopes of moving to Everton.
Given Watford's stance, it seems more than likely that Everton will not be landing their top target before the end of the season, so it arguably leaves the Toffees with a decision to make.
They could either look to keep David Unsworth in charge for the rest of the season and make a fresh move for Silva in the summer perhaps, or they could forget about Silva altogether and look to make an appointment in the near future that sees another manager come in on a permanent basis.