With Carlo Ancelotti's arrival in December 2019, this is the first opportunity the Everton boss has had to properly rebuild his squad in a summer window.
Although a mass overhaul seems rather unlikely - particularly given the current financial climate - the foundations for Ancelotti's work can be laid with some fresh Goodison Park acquisitions.
For spaces to become available, players in the current Everton dressing room will need to be shown the exit door this summer - as raising funds becomes more important than ever befor. Here, 90min runs the rule over those who should be shipped out if possible.
1. Muhamed Besic
The Bosnian defensive midfielder was sent out on loan at the start of the 2019/20 campaign, where he featured 13 times for Sheffield United.
Besic has also previously spent one-and-a-half seasons on loan at Middlesbrough, so it is clear he isn't regarded as an important player at Goodsion Park.
With Ancelotti now casting his eye over the squad list to see where he can raise funds, the Italian manager is likely to believe the 27-year-old's future lies elsewhere.
Reports in Bosnia have previously highlighted AFC Bournemouth's interest in the player, with the Cherries looking to bolster their midfield options.
Potential Destination: AFC Bournemouth
Potential Fee: £5m
2. Gylfi Sigurdsson
The 30-year-old Icelandic midfielder became Everton's club-record signing in 2017 when he arrived on Merseyside from Swansea City for a fee in excess of £40m.
The attacking midfielder has scored just two goals and assisted three in 35 Premier League appearances during the 2019/20 season.
Those stats will be well-below what is expected of an orchestrator in a team looking to progress under Ancelotti, and Sigurdsson's future at Everton could be in jeopardy as a result.
Potential Destination: None Yet
Likely Cost: £15m
3. Yannick Bolasie
After his £25m arrival from fellow Premier League side Crystal Palace in 2016, Yannick Bolasie has failed to find his feet at Goodison Park.
The winger suffered a cruciate ligament rupture in December 2016 which ruled him out for a year, putting his career on hold as he missed 53 Everton games.
Bolasie was sent out on loan last season, where he made 25 appearances for Sporting. This came after previous loan spells at Aston Villa and Anderlecht.
With the 31-year-old finding it difficult to recover from his long spell on the sidelines three years ago, the exit door has been looming ever since.
Possible Destination: Turkish Super Lig
Likely Cost: £5m
4. Cenk Tosun
Sam Allardyce made no secret of his admiration for Cenk Tosun, and wanted to bring the player to Selhurst Park when he was manager of Crystal Palace.
The Turkish forward was finally able to link-up with Allardyce when he was manager of Everton, but he hasn't been able to make the striker role his own.
Richarlison has been played as a forward, as well as Dominic Calvert-Lewin, and both now appear to be ahead of Tosun in Ancelotti's plans.
A recent loan spell to Crystal Palace was an opportunity for the striker to get regular game-time, but his loan was cut short in March following an injury.
Potential Destination: West Brom
Likely Cost: £10m
5. Sandro Ramirez
Ronald Koeman secured the signing of Sandro Ramirez in 2017, with the striker joining for £5m from Malaga.
The FC Barcelona youth product spent a year-and-a-half at Goodison Park, but has been on three successive loan spells since.
Sevilla, Real Sociedad and Real Valladolid have all taken the Spaniard on loan, but the striker is now part of Ancelotti's squad at Everton after returning from Spain.
It is likely he will be sold this summer, if the club can find a buyer.
Potential Destination: Return to La Liga
Likely Cost: £3m
Source : 90min