The other names are reportedly Kevin Mirallas, Yannick Bolasie, James McCarthy and Oumar Niasse, who are to be sold in order to free up wages so Danny Welbeck and Santiago Arias can be brought into the club.
Tosun only managed 10 Premier League starts and 15 substitute appearances last season, scoring three goals and assisting three times.
This saw him fall behind Dominic Calvert-Lewin in the pecking order, with the 22-year-old starting 19 times and coming on to make 16 substitute appearances, scoring six goals and assisting twice.
The Turkey international has been underwhelming since joining Everton, as pointed out by these Graeme Sounness comments on Sky Sports Main Event (Tuesday January 1st, 14:42), via This is Futbol: “Tosun I don’t think is value for money at this present time, as you think you signed someone from outside the UK or outside England, he’ll take time to adjust to the game then we will have a look at him.
“I think it’s a year now he has been here, so he has had a good chance to look what is expected of him and he is coming up short.”
It is understandable that Everton are willing to let Tosun leave when it is considered how underwhelming he has been at Goodison Park.
However, if the Turkish striker does leave it is important he is replaced with the aforementioned Welbeck or another striker, as they would be light in numbers if they didn’t do so. Indeed, with Calvert-Lewin and Richarlison the only other realistic options as a focal point, he would seriously need replacing.
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