Everton are also considering the possibility of allowing Gerard Deulofeu to leave Goodison Park.
Ronald Koeman has told the Daily Express that Everton will not be signing Ishak Belfodil in the January transfer window.
Everton were thought to be close to completing a deal for the Standard Liege striker earlier in the month.
However, after a last minute change of heart, Koeman decided not to go through with the transfer.
And the Everton boss now says that there is no chance of Belfodil becoming a Toffees player in the near future.
“He was one of the players on the list but we took the final decision to not sign the player,” Koeman said.
Everton have already made two new signings in the January transfer window, with Morgan Schneiderlin and Ademola Lookman both arriving at Goodison Park.
Koeman is starting to build the squad he wants at Everton now, but one player whose future looks uncertain in Gerard Deulofeu.
The Spaniard has struggled to break into Everton’s line-up recently, leading to rumours surfacing suggesting that the 21-year-old could move away.
And Koeman has admitted that there is a chance to Deulofeu could be allowed to leave Everton to get more first team action.
“It’s a difficult situation for the player. If he finds a solution to go and to play and to get game-time then it’s not a problem,” Koeman said.
“You have to always look for first what’s the best for the club and second what is the best for the player, and for Gerry the best [solution] is that he gets game-time somewhere.”
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