Everton boss Carlo Ancelotti would not be drawn on a possible move for Pierre-Emile Hojbjerg.
The Danish star is wanted by the Toffees and Tottenham as he looks to leave Southampton this summer.
Reports in the English press indicate Everton have made a substantial offer for the player.
Ancelotti was asked about the move after his side's draw with Aston Villa in the Premier League.
The Italian said: "I don't want to talk about this because I think it is unfair to talk about a player at a different club in this moment."
