Now, Saber Desfarges from RMC Sport is reporting that Everton have submitted an improved bid of around €40m (£36.9m) for the midfielder.

It will be interesting to see if Everton come back with another offer. They do not have long left in the window and therefore they might not be able to pursue another target.

Everton have done well to improve their attack with the signing of Kean this summer and it will be interesting to see if they can finish the summer strongly by signing a defender and Doucoure. 

The ever-reliable Paul Joyce has confirmed the news as well.

Watford adamant Abdoulaye Doucoure will not be sold and looking to bring in players before Thursday. Second Everton bid of £36.7m (€40m) has been rejected

— paul joyce (@_pauljoyce) August 6, 2019