Everton have made CSKA Moscow's Alan Dzagoev a January transfer target.
And the Blues were in discussions with the attacking midfielder's representatives this week.
Dzagoev was watched by director of football Steve Walsh on Wednesday night as CSKA faced Tottenham Hotspur in the Champions League.
West Bromwich Albion manager Tony Pulis has made Everton midfielder James McCarthy his No 1 target for January. Pulis tried and failed to sign the Republic of Ireland international last summer but is ready to revive his efforts and is lining up a £15million bid.
Everton are attempting to beat Real Madrid to the signing of AIK prospect Alexander Isak. Madrid are understood to have had a £9million proposal rejected for the 17-year-old though AIK are prepared to sell for a Swedish record of £14million.
Koeman on #EFC outgoings "Most of the players know the situation & some actually in the squad now, they don't have a future at Everton."