Everton have put Cenk Tosun up for sale.

The Daily Mail says Everton are willing to listen to offers of £20m for Turkish striker Tosun following the club's FA Cup exit at the weekend.

Tosun has scored eight goals in 34 appearances for Everton since a high-profile £27m move from Besiktas last January and hasn't started a Premier League game for Marco Silva since September 16.

Following Saturday night's defeat at Millwall, in which Tosun scored as a substitute, Everton only have league games left this season.

Director of football Marcel Brands is open to reducing the squad, though he prefers permanent deals instead of allowing expensive first-team squad members out on loan.