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Everton are expected to name Sean Dyche as their new manager on Friday.
The Toffees will appoint Dyche after failing to convince former Leeds boss Marcelo Bielsa.
Bielsa has reservations over whether the current Everton squad can adapt to his high-energy style.
Sky Sports News claims the cost of bringing Bielsa in also meant the deal was a difficult one to do.
Dyche will replace Frank Lampard, who was sacked earlier in the week.
He has been out of work since he was fired by Burnley last April after 10 years in the role.