Premier League sides must act soon to complete any summer transfer deals.
Everton have so far signed Andros Townsend, Demarai Gray and Asmir Begovic but could yet make further squad improvements.
There is also the potential for additional outgoings as James Rodriguez continues to be linked with an exit from Goodison Park.
Although the Colombian midfielder could be on the way, which players could be Merseyside-bound?
We have rounded up the latest Everton transfer rumours.
READ MORE: James Rodriguez breaks silence on Atletico Madrid transfer after Everton rumours
Who?
Samuel Umtiti
Where?
What?
Barcelona are reportedly ready to release Samuel Umtiti this summer.
The La Liga giants have faced serious financial difficulties in recent weeks and are continuing their efforts to reduce their wage bill.
Umtiti is among the first-team stars that Barcelona are keen to get rid of and are hoping to terminate his £212,000 per week contract.
According to the above report, Everton have emerged as potential suitors and could capitalise on the situation.
Who?
Matheus Nunes
Where?
What?
Sporting Lisbon have named their price for midfielder Matheus Nunes.
The Blues have emerged as contenders for the services of the Brazilian in recent weeks and are understood to be the main candidates to complete a deal.
Portuguese outlet have now claimed that Everton can sign the player should they be willing to offer £17.06m to Sporting.
Nunes penned a new deal with Sporting back in October, which included a £51m release clause.
Who?
Matthew Hoppe
Where?
What?
Everton could recruit Schalke star Matthew Hoppe for as little as €4.5m (£3.8m) this summer.
The Blues are rumoured to be one of the sides weighing up an offer for the American forward, who burst onto the scene in the Bundesliga last season.
Schalke are under pressure to offload first-team players and are 'desperate' to sell due to the club's current debt.
BILD claim that the Toffees are likely to face competition from Ajax, PSV, AZ Alkmaar while an unnamed Russian side are also keen.
