The early stages of the summer have been dominated by departures, with Asmir Begovic, Yerry Mina, Tom Davies and Andros Townsend all leaving on free transfers.
The Toffees are now hoping to raise funds for their own transfer business, and as a result, they could look to generate income through player sales.
Here, Sports Mole highlights five players that could be sold by the Merseyside club ahead of the 2023-24 campaign.
Jarrad Branthwaite
Jarrad Branthwaite has recently returned from a successful loan spell with PSV Eindhoven, where he helped his side win the KNVB Beker.
The central defender enjoyed regular playing time at the Dutch giants, making 37 appearances across all competitions.
Everton reportedly rejected an offer from PSV in the January transfer window, perhaps highlighting their intention to keep hold of their academy product.
However, Branthwaite has allegedly told Everton that he wants to leave the club, as he looks to secure regular game time.
The 21-year-old, who has two years left to run on his current, is supposedly attracting interest from fellow Premier League club West Ham United.
Mason Holgate
Mason Holgate has made 149 competitive appearances since joining the Merseyside club from Barnsley in the summer of 2015.
The defender had to settle for a fringe role last season, featuring in just eight Premier League matches, and at the age of 26, he will want to be playing regular first-team football.
Although there are two years left to run on Holgate's contract, Everton will consider a sale if they receive a suitable offer.
Newly-promoted Sheffield United are reportedly interested in the versatile defender, who can operate as either a centre-back or full-back.
Holgate is well-known to Sheffield United boss Paul Heckingbottom, who worked with the former England Under-21 international during his time as Barnsley academy coach.
Demarai Gray
Demarai Gray featured regularly for the Toffees last term, making 33 appearances across all competitions, registering six goals and one assist.
The 27-year-old showcased his versatility during the 2022-23 campaign after being utilised on both flanks as well as a central striker.
Gray is under contract until June 2024 with the option to extend by a further year, but Everton are expected to entertain offers as they look to generate income.
A recent report indicated that the Jamaica international is attracting interest from Saudi Pro League club Al-Hilal, and they are keen to begin negotiations over a potential transfer.
There has also been speculation linking him with a move to Crystal Palace, who are looking to strengthen in attacking areas, especially with Wilfried Zaha yet to decide on his future.
Neal Maupay
Neal Maupay has failed to produce his best since completing a £15m from fellow Premier League club Brighton & Hove Albion last summer.
The 26-year-old has mustered just one goal in 29 competitive games, with that strike taking place in a 1-0 win over West Ham United in September.
Everton are seemingly prepared to sanction a sale, despite the fact that Maupay has two years left to run on his contract, which contains the option of an additional 12 months.
Maupay has been linked with a move to Italian side Salernitana, who are preparing for a third consecutive season in Serie A.
The former Brentford man has also attracted interest from his native France, and he recently hinted about a possible return to Nice, where he progressed through the academy ranks.
Speaking on French television, the Everton forward said: "Nice is my home. I love the city, I love the club."
Ellis Simms
Ellis Simms is currently a target for a whole host of Championship clubs, after spending the first half of last season on loan with Sunderland.
The 22-year-old registered seven goals in 17 matches for Sunderland, before he was recalled by Everton in the January window.
Simms had to settle for two starts in 11 Premier League appearances, scoring his first Everton goal against Chelsea in May.
Ipswich Town, who recently won promotion to the Championship, submitted a £4m bid for the Everton striker, which was subsequently rejected.
Swansea City, Coventry City, Middlesbrough, Stoke City and Sheffield Wednesday are all said to be showing an interest.