The Toffees have released a statement insisting that they have not yet appointed a new manager despite Latics owner Dave Whelan revealing he had reached terms with Bill KenwrightEverton have released a statement denying reports that they have agreed a deal with Wigan for manager Roberto Martinez.
The Spaniard became the Toffees preferred successor to David Moyes, as Goal exclusively revealed earlier in May.
Latics chairman Dave Whelan told BBC Radio 5 Live: "I've reached some terms with the chairman, Bill, of Everton about six o'clock this evening.
"He can now talk to Everton because Bill and myself have sorted the compensation."
However, Everton swiftly refuted Whelan's comments, releasing the following statement on the club's official website.
It read: "In response to regrettable and somewhat premature reports earlier this evening, Everton Football Club are continuing discussions with regards to the vacant managerial position.
"Whilst positive moves are being made, the Club will officially announce details as and only when they are agreed and completed."