Everton are looking to make a splash in this summer’s transfer window under the Friedkins.
The Toffees were forced into a quiet January market due to their concerns over the prospect of further PSR issues.
David Moyes will be keen to put his stamp on the squad he inherited earlier in the year.
Everton have identified four key positions to address over the coming months, with significant player turnover expected.
There are going to have to be a number of new arrivals for Everton, with plenty of players set to leave at the end of their contracts.
However, the Blues may already have come across one potential issue in their pursuit of an in-demand defender.

Everton target David Hancko dreams of Liverpool move
Ahead of the market opening, Everton are showing interest in David Hancko who has been hailed as ‘world-class’.
However, there is one potential issue with Hancko previously admitting he is a huge Liverpool fan and dreams of playing for them.
Speaking to Sport Aktuality last year, Hancko admitted he has a place in his heart for Liverpool.
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“And the club? My role model has always been David Beckham, but I was most drawn to Liverpool,” he said.
“Since then [Istanbul], I’ve been a Liverpool fan.”
It has been suggested Everton and Liverpool are battling for Hancko, with the defender expected to move on this summer.
If this is the case, the Toffees may not stand much chance in landing the Slovakia international over their city rivals.
What David Hancko said about playing under Arne Slot
Currently playing his football at Feyenoord, Hancko played a considerable chunk of his career under the now Liverpool manager.
The 27-year-old defender has actually played more games under Arne Slot than he has any other manager.
| Hancko under Slot | Total |
| Appearances | 96 |
| Minutes | 8282 |
| Goals | 11 |
| Assists | 8 |
After Slot left Feyenoord last summer, the defender commented on the possibility of potentially joining him at Anfield.
“I have a lot of confidence in him and his staff, and I don’t say that because I hope to go with him to Liverpool, because that is unlikely,” he told Voetbal International.
“I have spoken to him a few times since the end of the season, but I don’t think they are looking for a player in my position, so I don’t think a transfer to Liverpool will happen.”
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