Everton are preparing for life without Marouane Fellaini and Leighton Baines.
They have lined up moves for Wigan’s James McCarthy, Feyenoord’s Bruno Martins Indi and Chelsea left-back Ryan Bertrand.
The Blues are bracing themselves for a last-ditch attempt from Manchester United to prise Fellaini and Baines away from Goodison Park.
United’s latest offer of £38million was not rich enough for Everton, but, if the champions return with a bid closer to £45m, the Toffees will do business.
Both Fellaini and Baines want to be given the opportunity to link up again with David Moyes at Old Trafford.
And, although Everton are reluctant to lose two key players with the season underway, the money will give them the scope to move into the transfer market before Monday night’s deadline.
Boss Roberto Martinez will immediately commit £30m to bring in McCarthy, Martins Indi and Betrand.
Everton will offer Wigan £13m for Republic of Ireland midfielder McCarthy.
Martinez knows the 22-year-old well from their time working together at the DW Stadium and feels that McCarthy’s arrival will offset the loss of Fellaini.
The Spaniard is also tracking £10m-rated Martins Indi, who has already forced his way into Holland’s squad.
Martins Indi, 21, has developed into one of his country’s best young defenders, under the guidance of Feyenoord coach Ronald Koeman.
His preferred position is at centre-back, but he has also excelled at left-back.
Liverpool failed to prise Bertrand away from Chelsea in a loan deal, but Everton will test the Blues with a £7m cash offer to buy him.