Everton manager Sam Allardyce has said that he has yet to draw up his transfer plans for the summer window, instead leaving it to director of football Steve Walsh.
The Toffees have spent big over the last year to bring in a number of players, some of whom have already moved on and others who look likely to do the same in a few months' time.
Allardyce, who has seen his job come under threat of late due to a disappointing run of form, insists that he is simply focused on Everton's remaining 10 fixtures before turning focus to bringing in more new signings.
Asked if talks are already under way, the 63-year-old told reporters: "Not for me just yet. It will start for Steve, the rest and the owners.
"It will start for them in terms of looking at the situation in terms of where we are, what is out there and what's available, what are we going to do with our squad at the end of the season. But it's not something I would like to discuss just yet."
Everton are ninth in the Premier League table after 28 games and just three points adrift of seventh-placed Burnley, whom they face at Turf Moor on Saturday lunchtime.
