Everton are willing to listen to offers for the forward this month.
Sandro has struggled ever since arriving at Everton last summer, and he has scored just one goal in 13 appearances for the Merseyside club.
However, the Spaniard still has admirers, with interest mounting in the striker.
Everton are now willing to offload Sandro, but only if they receive £8.8 million.
If they could get that sort of money, then it would have to be seen as a great piece of business for the Toffees.
Not only would they make a profit on a player that has failed to impress at Goodison Park, but they would also cover almost half of the fee they are set to pay for Theo Walcott.
And if they could make nearly 50% of those funds back from a sale of a reserve player, it would look like a very smart move by Sam Allardyce’s side.