Everton could sell striker Oumar Niasse and midfielders Morgan Schneiderlin and Mo Besic in the January window, according to the Mail.
The newspaper claim that the Merseysiders are ready to offload some of their first teamers if they succeed in securing their main signing targets next month.
The Mail report that Everton are in advanced talks to sign Besiktas striker Cenk Tosun and have also ramped up interest in Sevilla midfield enforcer Steven N’Zonzi.
It is said that the 29-year-old is keen to link up with Sam Allardyce, who brought him to England when he was manager of Blackburn Rovers.
His arrival would likely signal a departure with question marks over central midfield pair Schneiderlin and Besic, while the likely arrival of Tosun could pave the way for the departure of Niasse.
Brighton are keen on signing the Senegal international, who has scored six goals in 11 Everton matches this season.
OPINION
Everton are set to spend big in January but they are not so rich that they can do so without offloading players who will be pushed down the pecking order by the arrival of expensive new acquisitions. Niasse has scored some important goals this season but his chances of playing will be dramatically reduced if, as expected, Tosun completes a move from Turkey. N’Zonzi would be a brilliant signing for Everton and immediately add some genuine class to their central midfield, which will spell a problem for Schneiderlin and Besic as, intriguingly, it is reported that Allardyce is keen to hang on to James McCarthy. Schneiderlin has recently returned to the first team and performed reasonably well, but his limitations on the ball make him vulnerable, while injury problems have prevented Besic making an impact at Goodison Park.