Rafael Benitez has apparently turned down an offer to manage Everton, with the Toffees keen to replace under-fire Ronald Koeman after a bad start to the new season.
The Dutchman is struggling to yield results at Goodison Park despite investing heavily in new players over the summer.
The Toffees lie 16th in the Premier League table after eight games having won just twice, and are bottom of their group in the Europa League, which they return to on Thursday night against Ligue 1 outfit Lyon.
The Sun exclusively claim that Everton want Koeman gone, and contacted Newcastle's Benitez about making him the next manager, only for the Spaniard to turn them down.
It would be a hugely surprising move if Benitez rocked up at Goodison at this point, especially given his past association with Liverpool - a club he still has warmth towards and its fans in particular.
Factor in the recent news that owner Mike Ashley is wanting to sell the club by Christmas and it seems even more likely.
Newcastle are going well in the Premier League and that is despite having had a poor transfer window - knowing Ashley wants to sell could see new investors on the horizon at St. James' Park and, in turn, the cash Benitez wanted access to over the summer.
Speaking to the press on Wednesday, the 57-year-old said: "I try to concentrate on football and I think that is the best way.
"People can talk about all of these things that are happening but for us every training session is similar. When we approach each game we are thinking about football."