The focus for Everton supporters remains on who else the club will sign this summer with a new right-back the absolutely priority. But for the club itself, player sales will also be important.
While the Blues are on a sound financial footing after the takeover from The Friedkin Group, they, like all Premier League clubs, must be mindful of the competition's financial rules.
That's why, in this day and age, every player has a price. Iliman Ndiaye, for example, is someone Everton and their manager David Moyes do not want to lose, but they would naturally have to consider any offers if they came anywhere close to some of the fees paid for proven Premier League performers in the current transfer window.
Manchester United have an interest in the winger while it has been speculated that he could be on the shortlist of Aston Villa after they sanctioned the £117m sale of Morgan Rogers to Chelsea. However, in a separate deal with Chelsea to the Rogers one, Villa are in the process of signing Alejandro Garnacho on a season-long loan with an obligation to buy.
Regardless, with Ndiaye having three years remaining on his contract, the Blues are in a strong position to resist interest or at least dictate the terms of any business.
Everton, though, are in a more difficult position when it comes to five other first-team players, given their contracts expire on June 30, 2027.
Tim Iroegbunam ended the season in Moyes' first team and started Saturday's pre-season opener at Dundee alongside Harrison Armstrong in the centre of midfield.
While there are still elements of his game that can be improved, Iroegbunam's performance in the 3-3 draw with Manchester City at Hill Dickinson Stadium in May, in particular, showed his undoubted potential.
Tim Iroegbunam marks Erling Haaland during his man of the match display against Manchester City. Photo by Simon Stacpoole/Offside/Offside via Getty Images
Tim Iroegbunam marks Erling Haaland during his man of the match display against Manchester City. Photo by Simon Stacpoole/Offside/Offside via Getty Images
View 2 Images
But that display, and others at the back end of the campaign, brought admiring glances, and newly promoted Hull City and Ipswich Town are two of the clubs who are said to have the 23-year-old on their radar.
Another factor the Blues will have to consider in whether to cash in on Iroegbunam or hand him a new contract is whether he will be a starter this season.
The centre of midfield is where Moyes has the most options, despite the uncertainty over whether Idrissa Gueye will return, given Hayden Hackney's arrival and given a true No.6 could still be sought.
If that throws Iroegbunam's future into doubt, the same very much applies to Carlos Alcaraz, who is also into the final 12 months of his contract.
The 23-year-old, who has been linked with a move to River Plate, proved to be an excellent loan addition in the second half of the 2024-25 campaign. But last season he was used sparingly by Moyes and the two-year contract he was handed by the club after his transfer was made permanent last summer felt unusually short.
Everton, though, do have an option to extend Alcaraz's terms.
Then there is Dwight McNeil. The Blues appeared to have struck a deal that suited all parties on January transfer deadline day when they agreed an initial loan with a £20m obligation to buy with Crystal Palace.
The agreement collapsed, however, and to McNeil's credit he bounced back from that disappointment and some underwhelming performances earlier on in the campaign to win his place back in Moyes' starting line-up.
Dwight McNeil saw a move to Crystal Palace from Everton collapse on deadline day
Dwight McNeil saw a move to Crystal Palace from Everton collapse on deadline day(Image: James Gill - Danehouse/Getty Images)
View 2 Images
However, given the 26-year-old is set to become a free agent next summer, Everton would have to consider offers this summer, even if they are unlikely to be as attractive as the one made and then withdrawn by Palace.
McNeil played and scored against Dundee and, with Jack Grealish back at Manchester City, for now at least, and with Ndiaye on an extended break after the World Cup, he is set to feature heavily in pre-season. But a decision may have to be made if Grealish returns or another winger is signed.
And what about Beto? Also on target against Dundee, if the 28-year-old can start the new season in the same way he finished the previous season then questions over whether Moyes needs a centre-forward would lessen.
But with less than 12 months left on his contract, like Iroegbunam, if an offer was to be made for the fan favourite this summer, that would leave the club with a lot to think about.
Also, while Moyes would still be able to call on Thierno Barry, who himself has been subject of interest from RB Leipzig, the Blues boss would require another striker if Beto was sold, which in a tough and competitive market, may not be easy to find.
What Evertonians are increasingly desperate for the club to find is a new right-back. The need to fill the position has been made more pressing following the departure from the playing squad of club captain Seamus Coleman and the inevitable exit of Nathan Patterson.
Into the last year of his contract, Patterson has interest from clubs at home and aboard, including Eintracht Frankfurt, and unlike Beto, McNeil, Alcaraz and Iroegbunam, his time at the club seems certain to come to a close before the window closes on September 1.
While he's not been helped by injuries, the 24-year-old has been overlooked by a series of Everton managers and that it feels it would be best for his own career to move on this summer.
Centre-back Michael Keane and third-choice goalkeeper Tom King are also in the final 12 months of their contracts, but neither will be going anywhere, with the former having only agreed a 12-month extension in April.