Everton are said to be willing to consider offers for an 'entire team of players' as they turn their attention to departures, with the likes of Gylfi Sigurdsson, Alex Iwobi and Theo Walcott among those who could leave before deadline day.
The Toffees have backed Carlo Ancelotti this summer in the transfer market, with James Rodriguez, Allan and Abdoulaye Doucouré all making high-profile switches. The club is said to still be looking to do further business with regards to incomings - Fikayo Tomori has been linked - but there is also a need to balance the books.
The Times now report that while Ancelotti wants sign Tomori this summer, the main emphasis is on offloading players. It's claimed that the 'bulk' of those who did not start Everton's first Premier League game of the 2020/21 season against Tottenham will be allowed to depart this summer if the right offers are made.
This includes the likes of Sigurdsson and Walcott, while the futures of Iwobi, Bernard, Fabian Delph and Cenk Tosun are also described as 'uncertain'. In addition, Yannick Bolasie, Muhamed Besic and Sandro Ramírez are not considered part of Ancelotti's plans.
Of course, not every player will be allowed to leave as the Toffees require squad depth, especially as the season progresses. The new-look midfield means the likes of Sigurdsson, Delph, Walcott, Bernard as well as Iwobi will likely be offered less game time, however, if they do stay.
Iwobi and Delph arrived at Goodison Park only last summer but have struggled to make much of an impact.
Meanwhile, the likes of Walcott, Besic, Ramirez and Bolasie all have contracts set to expire next summer and Everton may struggle to recoup significant transfer fees for the out-of-favour stars.
One player Ancelotti is looking to keep hold of is young Moise Kean. The striker struggled to settle during his first season in the Premier League and has been linked with a return to Juventus on loan, but the boss is keen for him to stay put. But their stance on his future 'could be tested' should an interested party make a genuine move for him.