Everton could earn around £60m from the possible sales of Cenk Tosun, Oumar Niasse and Morgan Schneiderlin, who are all set to leave the club this transfer window.
Tosun, who had a good start with the Merseyside club, looks to be on his way out a year after signing for £27m after a run of unimpressive performances. It is reported Tosun will be allowed to leave for around £20m, with Schneiderlin and Niasse to cost around £20m and £13.5m respectively.
Tosun has been in poor form this season with two goals in 15 games, with nine of his appearances coming off the bench.