Manchester City’s James McAtee heads a list of ambitious summer plans for Everton, who can spend up to £150m under the new Friedkin ownership.
David Moyes wants a right-back, a number-six, a number-eight and a right-winger, having already secured Mark Travers as goalkeeper on a £4m deal from Bournemouth.
Other options for Everton are Juventus' Douglas Luiz, Monaco's Maghnes Akliouche and Freiburg's Merlin Rohl in midfield, Real Sociedad's Takefusa Kubo on the right, and Panathinaikos' Georgios Vagiannidis for right-back.
Sporting are nevertheless expected to push ahead on the latter, and are currently seen as favourites to sign the Greek international.
Such an outlay would represent a considerable statement from Everton ahead of the move to their new stadium at Bramley-Moore Dock, after years of frustration, financial stretch and uncertainty.
The takeover by the Friedkin group has finally brought calm at the club, with the owners now willing to back Moyes after the manner in which he comfortably kept Everton up last season.
None of the planned moves have yet gone beyond initial overtures, and the club must be braced for competition: McAtee is expected to receive interest from clubs in Europe, with Eintracht Frankfurt already circling amid their anticipated sale of Hugo Ekitike to Liverpool.
