Everton boss Ronald Koeman has reportedly starting planning for the potential exit of Romelu Lukaku.
With just two years remaining on Lukaku's contract, Koeman and the Toffees hierarchy are aware that they will only maximise the Belgian's value if they agree to sell him this summer.
Everton are said to be demanding anything above £70m for a player who finished runner-up in the Premier League goalscoring charts this season, and according to The Sun, possible replacements have been identified.
Lucas Perez opted for a move to Arsenal over Everton last summer but after a disappointing spell at the Emirates Stadium, Koeman may be prepared to make a second approach for the attacker.
Another option - who could potentially arrive alongside Perez - is Sandro Ramirez, who will be available for £5m from Malaga.
The former Barcelona forward netted 14 times from 30 appearances in La Liga this season, but his alleged release clause has effectively left his current club powerless to stop him leaving for at least half his market value.
