Everton are rumoured to be lining up a spending spree which could see them bring in stars from Burnley, Swansea City and Las Palmas - but what does that mean for two player's linked with Goodison park exits?
Everton manager Ronald Koeman
According to a recent report in The Daily Telegraph, Everton manager Ronald Koeman is set for an extremley busy summer. The Toffees boss is reportedly keen on bringing in a number of high profile signings, including Las Palmas defender Mauricio Lemos, Swansea City midfielder Gylfi Sigurdsson, as well as Burnley pair Michael Keane and Andre Gray.
The moves are part of a radical transformation of Everton's squad, which their manager and fans will be hoping is enough to see the club take that extra-step next season, and enter the frame for a possible top four place.
It is no surprise, under their new ownership, to see Everton becoming more and more ambitious in the transfer market. But does a big spend suggest an inevitable exit at Goodison Park?
One player who has been strongly linked with a move away from Everton is forward, Romelu Lukaku. The Belgian striker, who has scored 24 goals in the Premier League this season, and is currently the top scorer in the division.
At just 24 years of age, Lukaku is now widely considered one of the top strikers in Europe, and Everton may struggle to keep hold of him this summer.
So could the club be preparing to cash in? It is believed that Lukaku would likely cost in the region of £70m, according to previous reports by The Daily Telegraph, and it could be this sale which funds Everton's potential move for their list of players previously mentioned.
Everton's Romelu Lukaku
A pursuit of Burnley striker Andre Gray is also an indicator that Romelu Lukaku's potential departure from Everton is in the back of Ronald Koeman's thinking this summer. The striker has impressed many at Burnley this season and last, and would offer Everton more pace up front.
The link to Swansea City's Gylfi Sigurdsson also suggests that Everton may well be considering the potential departure of midfielder Ross Barkley. Both the Icelandic midfielder and Barkley occupy the No.10 role for the respective clubs, and a move for one may well indicate the exit of another.
Swansea's Gylfi Sigurdsson
However, there is certainly a suggestion that the recent links to new players are in fact not a suggestion that Everton must sell, but instead an indication of an entirely new era for the Toffees.
With the rigorous financial backing of new owner, Farhad Moshiri, Everton are now in a position where they can compete with their top four rivals for the top players in the Premier League and in Europe, and these links to players like Gray, Sigurdsson, Keane and Lemos might be the first instance of Everton flexing their financial muscles this summer.
Ross Barkley - Everton