Palmeiras defender Yerry Mina has reportedly agreed a deal to sign for Barcelona - though that did not stop West Brom from attempting a shock swoop.
While a return to Barcelona may be off, should Everton be keeping hold of Gerard Deulofeu anyway?
With the World Cup next year, Rafinha would want to play regularly to have any chance of making it to the Brazilian squad.
If Romelu Lukaku joins Bayern Munich then Everton could also miss out on Chelsea striker Michy Batshuayi.
Liverpool, Manchester United and Tottenham have all been linked with Bayern Munich's Douglas Costa.
Everton should make a move for Barcelona goalkeeper Jasper Cillessen in the summer transfer window.
Tottenham Hotspur have been linked with Bayern Munich’s Jerome Boateng in the summer transfer window.
Liverpool may be ready to let go of their star player, but only if the Catalan side pay £76 million for him.
Barcelona, Manchester City and Manchester United are all keen on Tottenham's Kyle Walker.
Koeman has admitted he wants to manage Barcelona one day but who could replace him at Everton?