Everton boss Sean Dyche has admitted his entire squad are available for transfer if the right offer arrives this summer.
Despite being deducted seven points for being found guilty of breaking Premier League financial rules, Everton comfortably avoided relegation last season and finished in 15th.
They have made four signings so far this summer, spending around £41 million.
But they have also had to offload players to balance the books, with Belgian midfielder Amadou Onana going to Aston Villa for £50 million as the most notable departure.
Jarrad Branthwaite has been a top target for Manchester United, though Everton are holding out for £70 million.
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Striker Dominic Calvert-Lewin may also have to move on, with Dyche admitting "'it would be a challenge” to resist a bid given he is out of contract next summer.
The 53-year-old also claimed that the same situation applies to other players due to the club's financial issues.
"It was the same with Onana — it was ‘get it done, that’s it’," Dyche said, as per The Sun.
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“It’s not just about the players mentioned, it’s about any player.
“There’s a bigger picture at this club, that’s obvious, for they do need to balance the finances better."
Proposed takeover bids from both 777 partners and Roma owner Dan Friedkin did not materialise and the latest development has seen Crystal Palace shareholder John Textor express an interest in acquiring Farhad Moshiri's majority stake.
However, proceedings are complicated by the fact he has a 45 per cent stake in Palace and Premier League rules forbid owning multiple clubs.
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Dyche added: "To lower the wage bill on the playing side, we’ve done a pretty fair job.
“But the bigger picture at the club is dependent on what money is needed at any given time. Right now it’s fingers crossed over any takeover.
“It was once a buying club and now it’s not, so now it is development and bringing it all together in a package that suits the club, which can be a hard task."
Everton kick off the Premier League campaign on Saturday when they host Brighton at Goodison Park.
Topics: Everton, Premier League, Sean Dyche
Josh Lawless