Everton: 3 players who could leave the Toffees in January

Everton's Italian head coach Carlo Ancelotti watches his players from the touchline during the English Premier League football match between Tottenham Hotspur and Everton at Tottenham Hotspur Stadium in London, on July 6, 2020. (Photo by Adam Davy / POOL / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. / (Photo by ADAM DAVY/POOL/AFP via Getty Images)
Everton's Italian head coach Carlo Ancelotti watches his players from the touchline during the English Premier League football match between Tottenham Hotspur and Everton at Tottenham Hotspur Stadium in London, on July 6, 2020. (Photo by Adam Davy / POOL / AFP) / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 120 images. An additional 40 images may be used in extra time. No video emulation. Social media in-match use limited to 120 images. An additional 40 images may be used in extra time. No use in betting publications, games or single club/league/player publications. / (Photo by ADAM DAVY/POOL/AFP via Getty Images)
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Everton
Everton (Photo by Alex Livesey/Getty Images)

Bernard has been linked with a move to AS Roma.

3. Bernard

Bernard was signed by Marco Silva in 2018 from Shakhtar Donetsk, on wages rumoured to be £120,000 a week. The financial incentive for transferring Bernard out in January will be to lower the wage bill whilst guaranteeing a profit on a player who was signed for free.

Bernard is a player, like Sigurdsson, who has struggled for game time. Aside from well taken goals against Fleetwood in the Carabao Cup and Manchester United in the Premier League, Bernard has contributed little in attack. He has always been an inconsistent yet occasionally brilliant player for Everton, however this season Ancelotti has rarely even used him off the bench.

Rumours during the summer linked the Brazilian international to Roma and a reunion with former Shakhtar manager Paulo Fonseca. Rumours of a January exit for the winger started again after his agent recently said he could leave Everton.

Although Bernard might be frustrated by his game time and moving the player on would make financial sense for the club. He is likely to stay until the summer transfer window given that Everton have very little attacking options in their squad. If the Toffees did sign a new winger in January then perhaps we could see Bernard exiting Everton.