Marco Silva's Watford team lost 3-2 at Everton before the international break, with midfielder Tom Cleverley missing a late penalty
Watford boss Marco Silva said he is unaware of any offer from Everton for him to become their new manager - and added it was for the two clubs' boards to "talk to each other".
The Hornets rejected an approach from their Premier League rivals for 40-year-old Silva earlier this week.
The Portuguese has overseen 12 matches since his summer arrival, steering them to ninth in the Premier League.
"I don't want to talk about Everton. It's not where I work," he said.
"It's a big club, nothing more."
The former Hull City manager said the "most important" thing was Sunday's game against West Ham at Vicarage Road (16:00 GMT).
"It's a normal situation," he said. "I look at this situation like when a player performs well, and [another club] tries to approach the owner or club.
"I have read many things during the week - that I didn't want to talk to anybody; after that I did want to. Who I need to talk with is my owner, my board, my players as well.
"I am committed every day I work for the club."
Asked if there was a chance Sunday's match could be his last as Watford manager, he responded: "Why are you sure about that? Really, I don't know."
David Unsworth has overseen one win and three defeats since Ronald Koeman was sacked
Everton's caretaker boss David Unsworth, meanwhile, says he is "surprised" anyone would rule themselves out of becoming Toffees boss.
Ex-England manager Sam Allardyce this week distanced himself from the vacancy, having previously said he would consider it.
Unsworth, a former Everton defender, will take charge for a fifth game at Crystal Palace on Saturday (15:00 GMT)
"This is an amazing club," he said. No matter how long I'm here I'll give my best."
Everton, who are 15th in the table, have won one of their four games since Koeman was sacked following a 5-2 home defeat by Arsenal on 22 October.
Unsworth, who won the FA Cup with the Toffees in 1995, has made no secret of the fact he would like the job full-time.
"The people who matter know my feelings, that goes without saying," he said on Friday.
"I've spoken to the chairman every day and the owner three or four times. If it's me, wonderful. If not I'll shake the hand of whoever it is."
Atletico Madrid boss Diego Simeone is among the other managers to have been linked with the post.
Asked about the speculation, he told Spanish journalist Guillem Balague: "My future is linked to this club. They will have to put up with me for at least two more years."
Source: bbc.com