Low has emerged as a shock candidate for the Toffees if Roberto Martinez is sacked. Could he bring these three German stars to Goodison Park?
3) Mario Gomez - A new striker will be a priority for Everton if, as expected, Romelu Lukaku is sold on. Gomez was out of favour at Fiorentina a year ago, enabling him to move to Besiktas on loan. But 26 goals in all competitions this season mean he could be in high demand this summer.
The Turkish side are said to have a buying option on the 30-year-old, but a stab at the Premier League under a manager he knows well could swing a deal in the Blues' favour.
2) Matthias Ginter - Even if the Toffees were to net a sizeable windfall through the sale of John Stones, Ginter may prove difficult to prise away from Borussia Dortmund.
But the 22-year-old - who is similar to Stones in both style and positions played (as well as age) - could be tempted of the prospect of working with Low, especially having failed to feature regularly in his favoured centre-back role this season.
1) Bernd Leno - The one position Everton know they need to strengthen is between the sticks - Tim Howard is off and many are unconvinced by the ability of Joel Robles to replace him long-term.
Leno - who is yet to be capped by Low despite several call-ups (blame Manuel Neuer for that) - has established himself as one of the Bundesliga's leading glovesmen in recent seasons, with only the Bayern Munich number 1 keeping more clean sheets than he has this season.
Unfortunately for Everton, Leno's Bayer Leverkusen recently sealed their qualification for next season's Champions League, which could make the 22-year-old difficult to snare.