It came as no surprise when Everton decided to sack Ronald Koeman last month after the humiliating 5-2 loss at home to Arsenal.
The club backed the Dutchman massively in the summer transfer window, with the big-money signings of Jordan Pickford, Michael Keane, Davy Klaassen and Gylfi Sigurdsson, not to mention the return of Wayne Rooney.
However, the defeat to Arsenal, Koeman's final game in charge, left Everton in the relegation zone and with just two wins from nine Premier League outings.
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Ex-Everton player David Unsworth is in charge in a caretaker capacity, but owner Farhad Moshiri and chairman Bill Kenwright are searching for Koeman's permanent successor.
Diego Simeone emerged as the club's shock number one target, and now Atletico Madrid have responded to the Toffees wanting their highly-rated manager to replace Koeman.
Atleti president reacts to Everton's Simeone interest
Enrique Cerezo has made it clear in no uncertain terms that the 2013-14 La Liga winners have no intention whatsoever of letting Simeone leave this season.
"I want to say this in a loud voice," the Atletico president said, via Sky Sports. "(Diego) Simeone is untouchable at Atletico Madrid, for the players, for the directors and for the supporters.
"Having doubts about Cholo Simeone is not allowed here. No club in the world has had 115 years of continuous and wonderful sporting success."
The 69-year-old Spaniard continued: "We have had good, bad and average seasons and right now we're in a good one.
"It only just started and we're not even a third of the way through La Liga and we're fighting for everything."
If those words weren't enough, Simeone proved his happiness in Madrid by signing a new contract as recently as September, in a deal which could keep him at Atleti until 2020.
Are Everton being too ambitious?
With reports also linking Carlo Ancelotti with the vacant Everton job, the Merseyside club are setting their sights extremely high - some would say too high.
The squad has a serious lack of pace, a surplus of number tens, they're already out of the Europa League and are still down in 15th place in the league, just two points above relegation.
Whilst Everton remain interested in him, next up for the Argentinian coach is the small matter of the Madrid derby this Saturday.
Do YOU think Simeone would have any interest in becoming the Everton manager? Have YOUR say in the comments box below!
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