Werder Bremen will refuse to sell midfielder Thomas Delaney to Everton, according to sporting director Frank Baumann.
The Toffees have allegedly identified a primary transfer target ahead of the January window.
Watford are currently in pole position to secure the services of Thomas Delaney.
Ronny Deila has played down talk of Celtic moving for Copenhagen's Thomas Delaney.
Copenhagen boss Stale Solbakken says midfielder Thomas Delaney should be looking higher than Celtic.
Celtic reportedly want to beat English clubs to the signature of Copenhagen midfielder Thomas Delaney.