Sam Allardyce has admitted that it is "essential" Everton further trim their squad this month before bringing in more players.
The Toffees have already offloaded Ross Barkley and Kevin Mirallas to Chelsea and Olympiacos respectively during the January transfer window.
Other fringe players have been tipped to move on in the remaining fortnight of the window, and former England boss Allardyce acknowledges the importance of finding the right balance after splashing out £27m on striker Cenk Tosun.
"There is a big squad and moving players out is essential to bringing more players in," he told reporters. "It is essential we trim down the squad if we are to bring in players and adjust the balance of the squad and adjust the numbers.
"There are a number of players who are not satisfied at the position they are in at the moment – it's only natural to say that when they are not getting a regular game or even getting on the bench.
"We'd be open to some negotiations for some of our players - we've had a number of enquiries from other clubs but none have hit what our valuation might be."
Everton are keen to bring in Theo Walcott from Arsenal, with talks currently "ongoing" for the England international.
