Wayne Rooney has reportedly been earmarked for a potential summer departure from Everton.
Majority shareholder Farhad Moshiri is believed to be planning a revolution on and off the pitch at Goodison Park following a disappointing season.
Chairman Bill Kenwright sanctioned Rooney's return from Manchester United last summer, but the boyhood Evertonian is thought to have fallen below expectations in his second spell at the club.
According to The Mirror, Moshiri - who has spent £200m over the last two transfer windows - will listen to offers for Rooney as part of a major overhaul which could also lead to the departures of Kenwright and manager Sam Allardyce.
The report goes on to claim that Moshiri has conducted a review of the club as he looks to leave behind an underachieving season, which has led to discontent among fans, and is seeking a better return for his investment.
Rooney has made 39 appearances for Everton this term, scoring 11 goals and registering three assists.
