The January transfer window is officially open but Everton have kept their powder dry so far.
Everton have been linked with a number of high profile players since Carlo Ancelotti's arrival and this transfer window is no different.
Here are the latest EFC transfer rumours rated.
Sami Khedira
Who? Juventus midfielder Sami Khedira, who has worked previously with Everton boss Carlo Ancelotti at Real Madrid. Khedira has won the biggest prizes in the game during a decorated career, including the World Cup, Champions League and a number of domestic titles.
Where? In the Sunday Express, who claim Khedira will take a significant pay cut in order to join the Blues and that a reunion with Ancelotti looks to be on the cards after talks this week.
What? Ancelotti has proven by signing James Rodriguez that he can pull off this type of deal, and Khedira would certainly bring more quality to Everton's midfield.
Bernard
Who? Everton's midfielder Bernard, who joined the Toffees from Ukrainian club Shakhtar Donetsk in 2018.
Where? Italian publication Il Tempo, who claim that Roma have held talks with the Brazilian with a view to a move. It is said that Roma coach Paulo Fonseca has spoken with Bernard's agent.
What? Everton have been open to selling Bernard in the past and a decent offer from Roma might tempt them to sell.
Cenk Tosun
Who? Everton's Turkish striker Cenk Tosun, who recovered from a serious knee injury and is back featuring for the Blues.
Where? Turkish journalist Ekrem Konour, who claims that West Brom are interested in taking Tosun off Everton's hands this January.
What? Sam Allardyce brought Tosun to Everton in January 2018 and it wouldn't be a great surprise if he returned for the striker. But any move would leave Everton short up front.
