Everton are believed to have approached Cardiff City boss Malky Mackay, with a view to taking charge at Goodison Park in the summer, according to talkSPORT. However, neither Everton nor Cardiff have made any official statement so far.
The Toffees will lose David Moyes to Manchester United in July, after Sir Alex Ferguson steps down to end his 26-year reign.
Mackay led Cardiff to next season's Premier League, after winning the Championship with an eight point gap to second place Hull City. The 41-year-old Scot is believed to have beaten Celtic manager Neil Lennon and Wigan Athletic's Roberto Martinez to the top of Everton's wish list.
The former Watford boss was linked with Moyes' job back in mid-April, when Ferguson had not yet announced his retirement. At that time, the Mail believed Moyes was considering his options; the Scot's contract expires at the end of this season.
Mackay's possible appointment has received the backing of former Everton midfielder Mickey Thomas, who spoke to BBC Wales Sport and said the Scot did a "magnificent job" with the Bluebirds.
"I know he's just got promotion with Cardiff but the strong talk on Merseyside is that Malky Mackay would be their choice. For me it would be Malky Mackay. He's done magnificent at Cardiff City," the former Welsh international said.
Another report by the Mail indicates Everton are also considering appointing from within, with former players Alan Stubbs and David Weir (both coaches at the club) in the running.
Meanwhile, there is strong speculation that Moyes will take Belgian midfielder Marouane Fellaini and England left-back Leighton Baines with him to Old Trafford, which will further exacerbate Everton's problems.
The Toffees do not have significant transfer funds in the summer and although the potential sale of Fellaini and Baines could generate close to £40m, the loss of arguably their two best outfield players, as well as their manager, will significantly weaken the blue half of Merseyside. Nevertheless, this season will probably still finish well, with Moyes having taken his side to the cusp of a league finish above neighbours Liverpool for the second season in a row.