Everton managers have faced allegations of Liverpool allegiances before now. But while criticism of Ronald Koeman was based on nothing more than some red Christmas tree decorations, Carlo Ancelotti has made some more concrete admissions about his wish to manage at Anfield.
Funnily enough, Liverpool did once face a red "Christmas tree" of Ancelotti's own making, with that being the moniker attached to the 4-3-2-1 formation he used with the 2006/07 AC Milan team that beat Rafa Benitez's side in the Champions League final. Two years previously, of course, the Anfield outfit had triumphed in Istanbul.
Few would have predicted then that Ancelotti would one day take on Liverpool again as Everton manager. To be honest, it still seems faintly surreal now, with the Italian promptly getting the Real Madrid gig after leaving Goodison Park.
His position there is now potentially under threat. Real Madrid is known to admire former Liverpool midfielder Xabi Alonso, and with Los Blancos trailing Barcelona in La Liga and on the verge of being knocked out of the Champions League by Arsenal, it would not be a surprise to see them make a change at the end of the campaign.
Regardless, Ancelotti has certainly earned his status among the pantheon of great coaches by the strength of his trophy cabinet alone. And he might have been able to add some more if Liverpool had made a different decision in 2015.
After dismissing Brendan Rodgers, Liverpool had narrowed its shortlist down to Ancelotti and Jurgen Klopp. Many clubs would have leaned toward the veteran, especially after Borussia Dortmund's car-crash campaign, but FSG trusted the underlying data and went with the German.
The rest, as they say, is history. But while Ancelotti was selected a matter of months later to replace Pep Guardiola at Bayern Munich, he did not forget about wanting to coach Liverpool.

"My dream was to coach Liverpool," Ancelotti admitted recently, via Goal. "But then I found myself at Everton and I experienced their rivalry, and now I am absolutely an Everton fan.
"I really liked the environment, because there is a spectacular passion for the colors. You also notice the suffering that the fan has for Liverpool, which for many years and still today is the best in the Premier League."
As far as assertions of loyalty to Everton go, this contains a huge amount of praise for Liverpool. Ancelotti seemingly could not help but point out that the Reds have a long history of superiority in the city.
Whether his Liverpool dream remains alive, only he knows. Perhaps he would turn down any opportunity out of respect to Everton, although he would surely struggle to resist the gig.

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FanaticsBut all things considered, Liverpool is unlikely to test that theory. It would not balk at Ancelotti's Everton past if he was considered the right candidate for the job, but it's hard to see how that would come about.
Most importantly, Arne Slot is thriving, looking every bit as shrewd an appointment as the one Liverpool made back in 2015. And while the data department liked Ancelotti enough to shortlist him back then, it ultimately found a better option — next time there is a vacancy in the hot-seat, the same will probably be true.
Still, Liverpool and Ancelotti will always be connected by Champions League finals, a third one having been added to the collection in 2022. The mutual respect is clear for all to see, and it's no surprise that the 65-year-old once hoped to take the reins at Anfield.