David Moyes is believed to want considerable funds to spend at Sunderland this summer.
Everton midfielder Ross Barkley has been linked with a move to Tottenham Hotspur recently.
Tottenham hammered Watford 4-0 at White Hart Lane on Saturday afternoon.
Phil Neville says Ronald Koeman can take Everton to 'the next level' after 4-2 victory against Leicester City.
Phil Neville wants Everton to sign Hull City's Harry Maguire and Burnley's Michael Keane.
Romelu Lukaku has scored 24 goals in all competitions for Everton this season.
Everton were beaten 3-2 by Tottenham Hotspur at White Hart Lane in their most recent match.
Liverpool lost against Wolverhampton Wanderers in the FA Cup on Saturday.
Everton won against Manchester City at Goodison Park in the Premier League at the weekend.
Morgan Schneiderlin is set to leave Manchester United to join Everton in the near future.