Mane played under Marco Silva, in fact he made more appearances under him than any boss in his career so far.
In 41 games he scored nine goals and provided six assists, and while Mane should be keen on a reunion, it just is not a move Everton need to make.
Mane has a terrible recent injury record, failing to play a single game in 2017/18.
His last match was on loan at Stuttgart in April 2017, before he underwent a knee operation.
Everton need their signings to make immediate impacts, and Mane faces an uphill climb if he was to join, simply to get match fit.
The 24-year-old represented Portugal at every youth level but has not been able to kick on and earn a senior cap and he was considered expendable by Sporting even before his injury.
Everton may feel they need a top quality winger, but Mane is not that player.
They have options already and Mane is not the upgrade they need if they are going to challenge the top six.