Everton could be forced to offload Alex Iwobi in a bid to balance the books, the UK Mirror reports.
Iwobi, who only arrived from Arsenal last year, could be shown the door along Moise Kean.
Neither Iwobi or Kean has established himself since arriving last summer and both could command decent fees, which would help balance the books after the club brought in James Rodriguez, Allan and Abdoulaye Dacoure this summer.
Everton’s new signings have offered a fresh optimism, following a 1-0 win away at Tottenham Hotspur on Sunday.
Sandro Ramirez, Yannick Bolasie and Mo Besic have all returned from loans last season and will be sold if there be any interest, which is not guaranteed.
Cenk Tosun is still injured and may be difficult to offload, while the likes of Theo Walcott, Gylfi Sigurdsson, and Bernard are likely to be squad players on big wages this season, and so could be shifted for any decent fee.