Everton have made six players available for transfer.
The Telegraph says James Rodriguez, Andre Gomes, Yerry Mina, Fabian Delph, Bernard and Cenk Tosun are all seen as players that Everton could cash in on this summer.
Everton would consider selling these six players should they receive acceptable offers this summer in order to provide funds to Rafa Benitez.
Rodriguez, Bernard, Tosun and Delph are only contracted with the Goodison Park club until next summer.
