Koeman is being tipped to raid former club Southampton, with a trio of former Parkhead favourites said to be in his sights.
Koeman could become the benefactor Celtic never knew they had
Everton are poised to confirm the Dutchman's appointment and, despite Southampton's best efforts, the agreement is not expected to include a clause preventing him from taking any of his Saints' stars to Goodison Park.
And that could spell good news for Celtic, whose former defender Virgil van Dijk is said to be high on Koeman's list of targets.
Van Dijk was brought south by Koeman a year ago
The 24-year-old's sale netted the Bhoys a reported £13 million a year ago, but a likely sell-on clause could see more cash coming their way, via St. Mary's.
And the windfall is unlikely to end there, the Daily Record reports, with Everton's absence of a number 1 goalkeeper putting Fraser Forster, another of Saints' ex-Parkhead contingent, alongside Van Dijk on Koeman's radar.
Everton could fill their goalkeeping void with Saints and England man, Forster
The tabloid suggests the 53-year-old could also move for Victor Wanyama, who spent two seasons on the green-and-white side of Glasgow, netting Celtic even more in sell-on fees.
And the Bhoys will no doubt have a watchful eye on the two teams' summer transactions, as their new boss, Brendan Rodgers, plots a recruitment drive of his own.
Rodgers has replaced Ronny Deila at Parkhead