French newspaper L’Equipe have claimed that Everton have seen a second offer of £36.7million rejected for Watford midfielder Abdoulaye Doucoure this summer, but a third offer is expected to arrive.
Doucoure, 26, has been a long-term target for the Toffees. Indeed, Marco Silva worked with the French star during his time at Vicarage Road as manager, and wants to bring the former Stade Rennais midfielder to Merseyside.
It is believed that Everton may return with a third offer this summer, before Thursday’s deadline. If they do not make a third bid, though, it is believed the Toffees will retain their interest and try again in January.
Doucoure has a contract at Watford until 2023, and the Hornets board want to keep him. Everton have already signed midfielders Jean-Philippe Gbamin, Fabian Delph and Andre Gomes this summer.

TBR’s view – Do Everton really need Doucoure?
Given that The Toffees have already bought Gbamin, Delph and Gomes and boast the likes of Tom Davies and Morgan Schneiderlin already, the club surely do not need another central midfielder.
Yes, Muhamed Besic and James McCarthy are likely to leave The Toffees before the end of the window, but another central midfielder in Doucoure – especially as he could be worth more than £40million – is hardly required.

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