Everton are looking to cull their squad after a summer of massive spending.
The Toffees have heavily invested in the squad for manager Carlo Ancelotti.
They have a new look midfield in the form of Allan, Abdoulaye Doucoure and James Rodriugez.
Now the club must sell to raise funds, per the Mirror.
Moise Kean and Alex Iwobi are among the players linked with moves away.
Director of Football Marcel Brands will listen to offers for most of the team's second string.
The likes of Sandro Ramirez, Yannick Bolasie and Mo Besic have recently come back from loan deals, and they are up for sale as well.
Theo Walcott, Gylfi Sigurdsson, and Bernard will go if a big enough offer arrives, as they are on high wages. But each could be useful as a rotation option as well.