Everton have told Rangers they will not welcome any move for manager David Moyes if the Scottish champions carry out their threat to sack current boss Alex McLeish.
McLeish has been given three games to save his job.
And Moyes, who led Everton to fourth place in the Premiership last season, has been linked with the post.
Everton spokesman Ian Ross told BBC Sport: “We have not had any contact from Rangers nor would we welcome any.”
Moyes signed a new five-year contract at Everton last season, but his team have struggled this season, going out of the Champions League against Villarreal and then being fumped out of the first round of the Uefa Cup against Dinamo Bucharest.
Everton chief executive Keith Wyness added: “David Moyes is under contract here at Goodison Park for the next four years, and after the progress that has been made since his arrival, everyone here at the club hopes he sees that out.”
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