Everton must make two more sales in midfield, before they can bring another player in, according to the Daily Mail.
Everton have been linked with both Adrian Rabiot and James Rodriguez in the build up to the summer, and the Mail claims that the Toffees cannot be ruled out of the race for either.
It has been claimed that Real Madrid want £35 million for Rodriguez by Mundo Deportivo, but even at that price Everton seem to remain interested.
However, Ancelotti needs to offload players before he is allowed to bring any of his targets in.
In truth, Ancelotti is unlikely to find it too hard to decide which of Everton’s midfielders he should sell.
Everton have had serious issues in the position this term, and most their current squad could find themselves up for sale.
Morgan Schneiderlin has already sealed an exit, but the likes of Fabian Delph, Tom Davies, Gylfi Sigurdsson and Mo Besic have hardly made themselves unsellable this season.
Everton are currently in 11th place in the Premier League table, which is a big disappointment for a side who went into the campaign with such lofty ambitions.
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