Burnley are prepared to sell Dwight McNeil this month.
The Sun says Burnley want £40million for winger McNeil — targeted by Everton, Crystal Palace and Aston Villa.
The Toffees would have to raise funds, Palace sell Wilfried Zaha and Villa shift some of their squad for a bid to happen.
If the trio come in, they would have 22-year-old McNeil in the £20m class, but that may not be enough.
The Clarets are open to business but only if the price is right for their England Under-21 star.