PSV Eindhoven general manager Toon Gerbrands has confirmed that Everton have contacted Marcel Brands over becoming their new technical director.
Contrary to previous reports, though, an agreement has not yet been reached for the 56-year-old to swap clubs later this month.
Brands has been targeted as a likely replacement for Steve Walsh at Goodison Park, less than two years after the former Leicester City chief arrived at the club.
Discussions still appear to be at an early stage between the three parties, however, with Gerbrands telling De Tafel van Kees: "They have recently reported to him, but also twice before - a year ago and a half year ago.
"So it has not gone through twice and even now the contract is not complete at all. Everton also has to report to PSV, that is not the case. They have only reported to Marcel, and he has informed us nicely about this. If you know Marcel, it is not done yet.
"His feeling must be 100% good. It must be 100% accurate. If it is not quite right yet and his feeling is not good, he just says no. The fact that he has a conversation with them does indicate that he is considering it."
PSV can win the Eredivisie title with victory over closest challengers Ajax next weekend.