Things seem to be going from bad to worse for Everton as they could be forced to sell Dominic Calvert-Lewin and Richarlison ahead of the 2022-2023 campaign.
Everton's financial stability has been questioned following the club's decision to suspended their commercial ties with Russian oligarch Alisher Usmanov.
Usmanov has been seen as an influential figure at Everton since his long-time business partner Farhad Moshiri bought a 49.9 per cent stake six years ago.
However, Usmanov has been hit with EU sanctions this week due to his relationship with Vladimir Putin - who launched an invasion on Ukraine.
The 68-year-old’s company, USM Holdings, pay £12million-a-year to sponsor Everton's training ground.
USM Holdings also confirmed a £30m deal with the club in 2020 to secure future naming-rights on the new stadium at Bramley-Moore Dock - which will not open until at least 2024.
While Mobile phone company Megafon, in which Usmanov is a major shareholder, also sponsor Everton Women.
Additionally, Everton owner Farhad Moshiri was said to have had a close relationship with Usmanov - despite recently stepping down from the board of USM.
Therefore, concerns over the financial ramifications of Usmanov's separation from the club have arisen.
Everton have said that the suspension of their relationship with Usmanov will not affect the development of their new stadium at Bramley-Moore Dock.
However, rivals clubs will take the opportunity to capitalise on the situation at Everton and look to poach several players during the summer window.
Among those expected to be sold in the summer transfer window is England international and Everton striker, Calvert-Lewin.
According to The Telegraph, Everton have identified the 24-year-old has one of their biggest assets given his impressive goal scoring tally.
Having been the club’s highest Premier League goalscorer in the last two seasons, Everton view Calvert-Lewin as a valuable member of their team and believe he will sell for a significant sum.
Newcastle United have registered an interest in signing the Everton striker this summer, while Arsenal are said be plotting a potential move for the England player.
Manchester United are also keeping tabs on the situation at Everton as they could be in the market for a striker if Edison Cavani leaves during the summer window.
However, all three of those clubs will have to fend off interest from European giants are Germany and Spain have registered an interest in his services.
Everton could also lose Richarlison during the summer window - with Barcelona previously stating their interest in the Everton star.
Everton previously rejected Barcelona's bid for the Brazilian playmaker in 2020 as the manager at the time, Carlo Ancelotti, wanted to safeguard one of his most dangerous players.
However, given the financial circumstances at the club - Everton could be forced to part company with their star player this summer.
Nevertheless, Everton will take home around £50m in the sale of Richarlison as the player is still contracted to the club for another two seasons.
Other key first-team players could also be a risk - with the likes of Jordan Pickford being linked with a move to Tottenham as Hugo Lloris’ successor.
However, manager Frank Lampard will be reluctant to part ways with any of his stars this summer.