The Toffees enjoyed a productive period ahead of the September deadline, signing a total of eight senior players to boost their hopes of a season away from the Premier League relegation zone.
Three of the players - Amadou Onana, Idrissa Gueye and James Garner - have all been brought in to boost Frank Lampard's options in central midfield.
Although the likes of Jean-Philippe Gbamin, Andre Gomes and Fabian Delph have left the club, Everton remained well stocked for options in the middle of the pitch.
That feeling is strengthened by Allan not making a single first-team appearance since the start of the 2022-23 campaign.
As well as the three players already mentioned, the 31-year-old also finds himself behind Abdoulaye Doucoure, Alex Iwobi and Tom Davies in the pecking order.
With the Brazil international no longer a part of Lampard's plans, Football Insider says that the Merseyside outfit are happy for Allan to depart Goodison Park.
The report claims that United Arab Emirates side Al Wahda are interested in securing a deal for the former Napoli man over the next two weeks.
Despite the European transfer window having ended earlier this month, Al Wahda have until October 4 to bring in fresh faces.
They already have a number of Brazilian players as part of their squad, and are seemingly keen to strengthen further after a slow start to the new UAE Pro League.
Everton paid £21m to sign Allan in September 2020, pulling off a coup with the player having spent five years starting in Napoli's midfield.
However, he has failed to live up to the heights of his stint in Naples, making a total of 57 appearances in all competitions at a time when Everton have only dropped down the top-flight standings.
Allan has less than 12 months remaining on his contract and the club's hierarchy will be happy to get the out-of-favour high-earner off their wage bill.