Carlo Ancelotti will continue to oppose plans for the reintroduction of five substitutes as Liverpool and Manchester City put pressure on the Premier League to make the changes.
The Blues boss has consistently been against the permanent switch to allowing more subs per match and wants the current rules, restricting each manager to three subs, to remain in place.
Ancelotti was clear on his views during the Premier League's re-start in June and July, where the rules were temporarily changed to allow five substitutions, and his mind has not changed.
Liverpool boss Klopp and Man City head manager Guardiola both want the league to fall into line with Europe's other leading divisions and permit the two extra changes per match.
David Moyes said, over the weekend, that he has now changed his mind on the rule and is in favour of allowing five substitutes.
But when asked, ahead of the game with Manchester United, Ancelotti's view on the matter was clear:
“I like three. I think five is too much," he said.
During the re-start in the summer, Ancelotti did use the allotted five substitutes in six of the nine games.
Since the start of this season, the Everton boss has already three substitutes in all but one of the Blues' opening eight league games.
