Everton want £20million for Ademola Lookman as they look to offload around 15 of their squad this summer.
The 21-year-old has interest from Crystal Palace, Southampton and Red Bull Leipzig as he evaluates his next move having failed to cement a first team place under Marco SIlva.
Everton are also likely to offload a lengthy list of fringe players during a summer of upheaval.
Those set to leave include Cenk Tosun, Oumar Niasse, Jonjoe Kenny, Leighton Baines, James McCarthy, Yannick Bolasie, Sandro Ramirez, Kevin Mirallas, Muhamed Besic and Maarten Stekelenburg
The latter is set to be replaced by Huddersfield Town goalkeeper Jonas Lossl on a free transfer.