Ellis Simms and Ishe Samuels-Smith are both set to depart Everton as the club have reportedly accepted bids for the duo from Coventry City and Chelsea respectively.
Simms was recalled from a loan spell at Sunderland midway through last season as a possible solution to Everton's striking woes, but the 22-year-old struggled to get much game time once Sean Dyche was hired as manager.
Samuels-Smith has never featured in a competitive game for Everton's senior side, but the teenager was a regular for England in the recent Euro Under-17s.
Fabrizio Romano claims that deals for the pair have been agreed between the clubs involved, and only medicals are still to be ticked off.
Reports indicate that Coventry will pay somewhere between £6m and £8m for Simms, but it appears that Everton target Viktor Gyokeres will not be part of the deal, and will instead sign for Sporting Lisbon.
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Simms was absent from training as the Everton squad returned to Finch Farm this morning for the start of pre-season.
The striker is expected to be on his way down to the West Midlands in order to complete his medical on Friday, where he will likely be the replacement for Gyokeres who is in advanced talks with Sporting.
Simms enjoyed a fruitful spell at Championship Sunderland in the first half of last season, scoring seven goals in 17 matches.
However, with Dominic Calvert-Lewin suffering multiple injury setbacks, and Neal Maupay struggling in front of goal, Simms was recalled with Everton lingering down in the relegation zone.
In Simms's first game back, he won a penalty in a 4-1 defeat at home to Brighton & Hove Albion as an 82nd-minute substitute - a similar kind of cameo he had to become accustomed to for the rest of the season.
Dyche only started the forward twice, away to Liverpool and Manchester United, to little effect, but his introduction as a substitute away at Chelsea reaped the rewards, as Simms netted the last-minute equaliser to secure a vital point.
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Despite that, though, Simms was never really able to nail down a regular spot in the side, with Maupay and Demarai Gray often preferred if Calvert-Lewin was absent, and his time at the club now appears to be over.
For 17-year-old Samuels-Smith, a fee of around £3-4m has been agreed, with the player expected to sign a three-year contract at Stamford Bridge.
The defender, who predominantly features as a left-back but has also been deployed in the centre, was promoted to Everton's Under-21 side during last season, after a year-and-a-half in the Under-18 setup.
Apart from missing a dead rubber against Switzerland, Samuels-Smith started, and played the full 90, in England's other matches at the Euro Under-17s last month, as they were beaten quarter-finalists but won a playoff to qualify for the Under-17 World Cup later this year.
Recouping as much as £12m for the pair will be very important for Everton, who are still under tight financial restrictions, needing to sell before they can buy this summer.
With no incomings yet to arrive through the door at Goodison Park, a striker is still heavily in demand, as one is set to leave.
Andrew Delaney
