Everton director of football Marcel Brands is looking to move out squad players before the end of the month.
The Daily Mail says James McCarthy, Kevin Mirallas, Yannick Bolasie and Cenk Tosun are all available.
The club will also listen to offers for striker Henry Onyekuru who has been unable to play for Everton because of work permit problems.
The Nigerian striker wants to return to Galatasaray this season having helped them win the Turkish title while out on loan.
Monaco have also expressed interest but the player is reluctant to go because they can't offer Champions League football.
The Turkish market is likely to be a popular destination for players from English clubs.