Former Southampton manager Ronald Koeman
Ronald Koeman has reportedly identified his first two signings as Everton boss, having completed his own switch from Southampton.
He is said to be weighing up whether to make offers for the duo, who would strengthen key areas in defensive midfield, and in goal.
Belgium's Axel Witsel in action with Wales' Joe Allen
Newcastle United's Tim Krul
Witsel was named in our list of five players last week at Euro 2016 who Everton should consider making moves to sign.
Both players will not be available to sign straight away for different reasons. Witsel is involved at Euro 2016 with Belgium, while Krul is undergoing rehab after picking up a serious knee injury last year.
It is likely Newcastle will be open to allowing him to leave having been relegated, to cut their wage bill, and because they have Rob Elliot and Karl Darlow as options in goal.
The two players would be a positive start for Everton as they look to strengthen, with The Express among others reporting he has £100 million to spend this summer to turn the club's fortunes around after a bottom half finish.