Everton are facing serous financial problems with heavy debts and the possibility of a third PSR breach looming over the club.
As soon as the season finished it was clear that the Blues would have to sell players this summer to help balance the books.
Since the conclusion of a Premier League campaign that was unprecedented in it's chaos and confusion, the Toffees best players have been linked with moves away from Goodison Park.
Both Jarrad Branthwaite and Amadou Onana are on the radar of other clubs with Manchester United and Arsenal respectively allegedly tracking them.
One or both of these players and indeed others too, might well leave Merseyside during the summer transfer window.
Things could change quickly if Everton were to get a new owner soon with Dan Friedkin the US billionaire looking the most likely candidate to do so, at least for the moment.
However, that is still clouded with uncertainty and few Blues supporters will be expecting things to go smoothly given all that has happened to this club over the years!
So, for the immediate future Kevin Thelwell and Sean Dyche will have to shop carefully and skillfully as they try and strengthen a small squad without spending big.
The English Championship is a good place to start with that League having a number of decent players who might be worth a closer look.
I have already mentioned a few players from here that the Toffees might target and there are plenty of others too.
Everton are already being linked with a deal for one of them as they allegedly close in on Hull City centre-back Jacob Greaves as a possible replacement for Branthwaite.
Jaden Philogene, one of Greaves team-mates could certainly be another player to look at too.
Philogene is a versatile attacking player who largely operates as a wide attacker on the left hand side and he netted twelve times in the Championship last season. That is certainly an improvement on the production from the Toffees current wide players.
The 22-year-old Englishman is not only a fine attacking talent but he also puts a shift in defensively, which certainly chimes with Dyche's requirements of his players.
Another interesting individual to consider is Norwich City's Gabriel Sara. The Brazilian had an excellent season with the Norfolk club and scored fourteen goals while adding another twelve assists.
Sara would also seem a ideal player for Everton with his best position being as a defensive midfielder and operating on the right flank or perhaps behind the centre-forward.
The final player in focus is Leeds United Georginio Rutter. The Frenchman has also come off a productive season at Elland Road.
Again he is young at 22 and he usually also played as an attacker midfielder, although Rutter also excelled when he operated further up front at centre-forward too. Again, the Leeds starlet is strong defensively as well.
All three of these players and others in the Championship could certainly be worth a closer look as Everton seek affordable transfer targets.
There is of course no guarantee they can step up to Premier League level, but all are young and can offer versatility, which is helpful for a manager who needs that flexibility. In addition, all of them will work hard for the team too.