Everton are ready to sanction the sale of midfielder Amadou Onana for a fee of £60m to help boost their summer transfer funds.
Football Insider report the Toffees will need to sell some of their squad this window in order to acquire other targets.
Onana arrived on Merseyside last summer for a fee of £33.5m from Lille, and Everton believe they could almost double his fee after an impressive first season in the Premier League.
A number of top-flight clubs are said to be interested in the player, who signed a five-year deal at Goodison Park, with Manchester United one club linked.
Ahead of the final game of the season, Everton are at risk of relegation but their destiny remains in their owns hands as they sit two points ahead of Leeds United and Leicester City with a home clash against Bournemouth to finish the campaign.
The Whites welcome Tottenham Hotspur to Elland Road while the Foxes have a home fixture against West Ham United.
Speaking earlier this season, Everton boss Sean Dyche expressed a desire for the versatile Onana to continue developing his game in all manner of midfield roles.
Dyche said in March: “I don’t want to play him further forward because it’s more about his development as a player. I think it’s about the more things you can add to your performance, especially when you’re young.
“Gana (Idrissa Gueye) is a player who is what he is now, he’s 33. He’s a very good player by the way, he does the deep role well, he breaks the passing lanes well, we all know that.
“When you’re young, you can adapt your game and we want Ama to be able to adapt and look at his role in midfield. I think it’s more of a European thing but they’re very method bound and sometimes from a very young age they say ‘you’re that player.’
“But when I was growing up, midfielders were all-rounders, they could do a bit of everything. I’m already speaking to him and showing him clips of games, saying ‘this is what you can add into your game.’”
Everton’s transfer business will be heavily impacted by their league status next term, and they will be in a stronger position to demand £60m for players like Onana if they remain in the Premier League.