Everton will lose a raft of senior talent should they be relegated.
The Sun says a raft of frontliners will depart, with sales worth 250m should they all be sold.
Dominic Calvert-Lewin, Dwight McNeil, Alex Iwobi and Amadou Onana could all be cashed in.
Abdoulaye Doucoure may also leave as his contract runs down.
Everton are in 17th place in the Premier League and are just two points above the relegation zone.