Everton boss Carlo Ancelotti is prepared to sell Gylfi Sigurdsson.

The Mirror says despite being joint top scorer last season, the Icelandic international's form has fallen off a cliff this term and he looks ill-suited to the 4-4-2 formation his Italian bossis now playing, with his preferred number 10 role no longer existing.

Sigurdsson has featured regularly under Ancelotti as part of a central midfield pair in a 4-4-2.

However, he has not thrived in that role – games pass him by as he fails to link with the forwards, makes few passes and lacks the tenacity for the role's defensive requirements.

He had an excellent season playing behind the strikers last term, scoring 14 goals in all competitions.

However, that season was the outlier in the Icelandic international's time at Goodison. Burdened by his £45 million transfer fee, Sigurdsson has not got close to living up to expectations.