Three Everton players who could leave after Sam Allardyce promises January cuts

Everton's Dutch midfielder Davy Klaassen (L) vies with Hajduk Split's Greek midfielder Savvas Gentsoglou during the UEFA Europa League playoff round, first leg football match between...

Everton manager Sam Allardyce would be 'open to offers for a number of players’ as he aims to create room for new signings.

Everton manager Sam Allardyce looks on during the Premier League match between AFC Bournemouth and Everton at Vitality Stadium on December 30, 2017 in Bournemouth, England.

Everton manager Sam Allardyce has revealed to Sky Sports that he is looking to move on a number of fringe players in January in order to make room for new signings.

The Toffees have already brought in striker Cenk Tosun from Besiktas and Allardyce has confirmed his interest in Arsenal forward Theo Walcott, as The Telegraph reports.

Ross Barkley has left for Chelsea and Kevin Mirallas has joined Olympiacos on loan, and Allardyce expects further departures from Goodison Park this month if Everton’s valuations are met.

"It's essential we trim the squad if we're to bring more players in to adjust the balance of the squad and adjust the numbers,” Sky Sports quotes him as saying.

Davy Klaassen of Everton and Lynden Gooch of Sunderland battle for possession during the Carabao Cup Third Round match between Everton and Sunderland at Goodison Park on September 20, 2017...

"We'd be open to offers for a number of our players. We've had a number of enquiries but none of those enquiries have hit where our valuation might be."

Everton have used a total of 25 players in the Premier League this season - second only to Watford - with young academy graduates having been drafted in to replace underperforming signings.

It could be a couple of Ronald Koeman’s summer recruits who face the chopping block, with Davy Klaassen and Sandro Ramirez having struggled to make an impact in England.

Former Ajax captain Klaassen was expected to be a central figure for the Toffees but has suffered from the fact that Everton’s squad is overcrowded with No.10s such as Wayne Rooney and Gylfi Sigurdsson.

Sandro Ramirez of Everton runs with the ball during the UEFA Europa League group E match between Everton FC and Atalanta at Goodison Park on November 23, 2017 in Liverpool, United Kingdom.

With Tosun through the door and Walcott a target, Spanish forward Sandro would be surplus to requirements. The 22-year-old has struggled with the physicality of the Premier League, scoring only once for Everton - in the Europa League - and is wanted back at Malaga, according to the Liverpool Echo.

Following two Koeman flops out of Everton could be one of the club’s longest serving players - Muhamed Besic - who has not featured in a top-flight squad since Allardyce’s appointment.

The Bosnian midfielder, who moved to Merseyside in 2013, was once considered a hot prospect for the future, but has never established himself as a first-team regular, thanks in part to some injury problems.

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