The Toffees have a lot of older players who have not been offered contract extensions.
Given the club’s financial uncertainty, they have been careful about committing to long term deals.
There is a core group that will remain, including Jordan Pickford and Jarrad Branthwaite, but many other players have uncertian futures.
Asked about this situation, manager Sean Dyche said: “You can only juggle if you have got finance to juggle with, usually. Finance hasn’t been something we have had lots of so we will just have to wait and see, with the possible new ownership, possible view of ‘what is’, possible view of players being sold, we will have to wait and see.
“These are the shifting sands of a club like this, you can’t lay everything down and say ‘this is all going to happen’ because financially you are not in a position to say this is all going to happen. So we will try to work on the reality, rather than ifs, buts and maybes.
“Certainly for now (it means focusing on Finch Farm). We don’t know what will change if The Friedkin Group comes in and gets the club. That might change things but at the moment we don’t know that.”