Everton are reluctant to make contract decisions over midfield pair Abdoulaye Doucoure and Tom Davies.
Both players are out of contract this summer and are yet to agree an extension at the club as the season nears an end.
Everton do have the choice to prolong Doucoure's deal by a further year, though the same does not apply in the case of Davies.
The Athletic says the Blues are in no rush to make final calls over the midfield duo due to the uncertainty over which league Everton will be featuring in next campaign.