Watford have reportedly rejected a second bid from Everton for midfielder Abdoulaye Doucoure.

The Watford Observer was told on Sunday that the Toffees had made an opening bid of £32million for the player, but that it was knocked back by the Hornets, who value the player much higher.

This afternoon, reports from France suggested Everton have returned with a second bid closer to the €40m mark, a price still thought to be lower than Watford's valuation of the 26-year-old.

Doucoure is also thought to not be interested in the transfer, with claims that only a move to a top six side would be considered by the Frenchman.