Jose Mourinho has not been approached by Everton about the vacant managerial position at Goodison Park, according to Sky sources.
Everton sacked Roberto Martinez on Thursday, bringing an end to his three-year reign at the club, following a disappointing campaign in which they finished 11th in the Premier League.
Reports this weekend claimed Everton had made contact with Mourinho to discover if he would be interested in taking over at Goodison Park, but Sky Sports News HQ have been told that is not the case.
Mourinho is keeping his options open and it is understood he would prefer a move to Manchester United if they decide to make a managerial change, replacing Louis Van Gaal this summer.
However, Sky Sports News HQ reported on Friday there is no agreement in place for the Portuguese to take over at Old Trafford, contrary to reports emerging in Italy last week.
Mourinho expects to be at a top club next season, and is relaxed about the fact he doesn't yet have a deal agreed at any club.
The former Chelsea boss remains long odds-on to be United's next boss, and said last week he believes he will be at a club in time to start this pre-season.
When asked about United in Mexico City last week, he said: "I don't know. I know nothing about it really. I don't have a club. In July, I will be back. So we are in May. May to July is nothing. I keep enjoying my life which I'm doing, keep enjoying my family. But in July I am back."
Mourinho and his agent Jorge Mendes will consider all viable options as the Portuguese plans his return to management.
Speaking to Sky Sports in April, Mourinho said: "I am not in a position to turn [jobs] down, I am in a position to analyse. I am in a position to be open to any club or national team.
"I have to be honest, if possible I would prefer a club but I must analyse to see what is best for my career and to be back with everything I have. I would prefer [to be in England]. I love the country, I love the football here, my family is very stable and happy."