Everton face a tidy saving of £10 million from David Moyes' move to Manchester United.
The Mail on Sunday says Everton could save £10million with Moyes' departure, giving their next manager extra clout in the transfer market.
Chairman Bill Kenwright is only likely to have to pay the Scot's successor around half the Manchester United-bound boss's £4million-a-year salary, which would make a significant difference over a five-year tenure.
Wigan's Roberto Martinez, Cardiff's Malky Mackay and Neil Lennon of Celtic are thought to be front-runners for the job.