Everton did some excellent business in the summer transfer window.

They brought in some genuinely brilliant reinforcements in various areas, and have enjoyed a fine start to the season.

The signings of Allan and Abdoulaye Doucoure have strengthened the midfield, while James Rodriguez offers some genuine stardust at Goodison Park.

Robin Olsen also looks like a solid acquisition in goal, providing support to Jordan Pickford, while Ben Godfrey and Niels Nkounkou are young defenders with high ceilings.

So good has their business been, Carlo Ancelotti’s side began the season unbeaten, beating Tottenham Hotspur and taking a point off Liverpool.

They have suffered two successive defeats, though, against Southampton and Newcastle United, and there were reports that they were looking to further strengthen Ancelotti’s squad in the January transfer window.

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Emerson, the Real Betis defender, was touted as a potential target in the summer, with the right-back emerging as a fine player during his time in Spain.

He’s a right-back who can also play as a wing-back and is technically owned by Barcelona.

But it does not appear that he will be playing on Merseyside any time soon.

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Sport Witness carries a report from Estadio Deportivo, with the Spanish outlet rejecting any notion that Emerson could be a target for the Toffees, or for Italian side AC Milan.

They even state that it’s “all made up” when it comes to reports of interest in the once-capped Brazil international, who is valued at £22.5m by Transfermarkt.

Everton had been in the market for back-up to Seamus Coleman but they chose to bring Jonjoe Kenny back to the club instead of splashing the cash in the summer.

GIVEMESPORT’S Harry Sherlock says…

Emerson to Everton appears a complicated deal.

Given that Barcelona own the defender – he is on loan at Betis – there is no guarantee that they would be willing to let him go without netting a significant fee.

Everton spent £25m on Godfrey in the summer and one has to think that deal could have eaten up a large portion of the Toffees’ summer budget.

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As a result, looking to splash another significant fee on a player like Emerson seems a little fanciful at this point in time.

Stating that the rumours are “made up” might actually be a boost for Toffees fans, given that this feels like a rather needless pursuit.