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Published 13:10 8 May 2016 BST
Updated 13:11 8 May 2016 BST

But it is Watford's Spanish boss Flores who has now emerged as the favourite with reports in Spain claiming that Farhad Moshiri, Everton's new majority shareholder, has already made contact with the agent of the former Atletico Madrid manager.
On the face of it Flores would appear a better fit than O'Neill to carry on whatever it is that Martinez has started.
But the fact that O'Neill contract with the FAI remains unsigned means that he will be continually linked to jobs in the Premier League until he puts pen to paper.Explore more on these topics: