Carlo Ancelotti's Everton are planning to 'significantly change' their transfer plans ahead of the summer window as a result of the coronavirus pandemic.
Clubs across Europe will be spending significantly less than normal once the transfer window opens as they battle with the financial impact of coronavirus.
But the Liverpool Echo suggests Everton could scale back their spending almost entirely, with the Toffees instead focusing on a summer transfer window which will be dominated by 'loans and swap deals'.
Everton will be looking to move some players off the wage bill as Ancelotti starts to leave his mark on the squad, some of which will come with expiring contracts as the likes of Oumar Niasse and Cuco Martina will become free agents.
But for incoming players, it's suggested Everton could be forced to exclusively sign players who are out of contract at the end of the season, or organise swap deals with other clubs.
The club haven't been the subject of too many concrete links yet, but 90min understands Everton are among a group of Premier League teams who are interested in Celtic centre back Kristoffer Ajer.
Leicester City are leading the race to sign the 22-year-old this summer, with ex-Celtic boss Brendan Rodgers wanting a reunion at the King Power Stadium, but Everton, Wolves and even Manchester City are keeping tabs on Ajer's future.
It's also known Juventus midfielder Adrien Rabiot is a target for Ancelotti.
Rabiot was handed his debut at his former club Paris Saint-Germain by Ancelotti, and after failing to really make an impact under Maurizio Sarri at Juventus, he could be reunited with the 60-year-old at Goodison Park.
Arsenal are also believed to be interested in a summer move for Rabiot, with both clubs reportedly in talks with the player's camp, but Juventus' £27m asking price could prove to be a stumbling block for the Premier League sides.