Doucoure scored five times in 35 league appearances last season
Watford have rejected a £30m offer from Everton for midfielder Abdoulaye Doucoure and have no intention of selling to the Toffees.
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The 26-year-old joined the Hornets in 2016 and played under current Everton boss Marco Silva at Vicarage Road.
It is understood Frenchman Doucoure would not be willing to consider a move to a club outside the Premier League's established top six teams.
Silva has said he wants to sign more players before Thursday's deadline.
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Moise Kean, Andre Gomes, Fabian Delph and Jonas Lossl have moved to Goodison Park this summer, but Everton are looking for a central midfielder after Idrissa Gueye's exit to Paris St-Germain.
Source: bbc.com