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If the signals coming from Goodison Park are correct, Everton are likely to be busy in the summer transfer window.

With Carlo Ancelotti at the helm, the Blues finally have a manager with the calibre and experience to help Everton achieve their lofty ambitions.

A rebuild of the squad will be required for that to happen, though. While the squad Ancelotti inherited from Marco Silva is by no means a poor one, there is no denying that serious work is needed.

The majority of their business will be getting rid of players, with Everton’s squad a mish-mash of various manager’s purchases, several on big wages that they have failed to justify.

While that is work that is ongoing, and is likely to be a long, drawn-out process as finding suitors for most of those players is no easy feat, additions are also necessary.

This is something Everton are acutely aware of. At their AGM in January, Marcel Brands admitted he was “more focused on the summer” than the winter window, hinting that this year will be a busy one for him.

So what do Everton need? A right-winger will be at the top of the list; indeed it was admitted at the aforementioned AGM, while the club are also targeting a central midfielder.

An addition at centre back would also be ideal, with the lack of options in that area having hampered the club for the best part of a year. The right-back spot is also an area of concern.

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The latter will be bottom in terms of priority, with the club holding an option to turn Djibril Sidibé’s loan permanent for a relatively cheap £13m. He is keen for that to happen, although his inconsistent performances leave that up for debate.

If not, a decision will have to be made regarding Jonjoe Kenny. The Blues youngster has flourished on loan with Schalke this season, and both Ancelotti and Brands will have to decide if his development has been significant enough to warrant a first-team place at Goodison Park.

It means, though, that position is not an area that is in desperate need of attention, putting the other three into focus.

That would make sense, given Ancelotti has admitted he feels the club only need three signings to be competing for Champions League football next season.

That is debatable, but still, it gives Everton a clear target moving forward. So with that in mind, what principles will they follow in their search for additions? The likelihood is that there will be four at least.

Players will have to fill in the areas of need; centre back, central midfield and right-wing. Those are the areas in need of most attention at this moment in time.

Players will also have to be in the right age bracket. Since his arrival Brands’ remit has been to lower the age of the squad, and this is something he has largely succeeded in.

The Dutchman prefers to target younger players who can be developed and, should the situation arise in future, be sold for profit down the line.

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Carlo Ancelotti has also admitted the target is to sign players who can be turned into stars rather than established players, further adding fuel to the suggestion Everton will be targeting players at the younger end of the scale.

Said players would also need to be available at reasonable prices, with Everton having paid over the odds in the past and suffered for it. Again, this is something Brands has hinted at, stating that it’s not feasible for the Blues to be spending £70m on players.

Lastly, but some would argue most importantly, the players they sign will have to be significant improvements on the players currently in the squad.

Everton’s signings in the past have often not been the upgrades the squad needs. Most of them are the expensive flops on exorbitant wages the club are trying to move on this summer.

With those requirements in mind, it’s easy to look at some of the current rumours circulating and judge the likelihood of them happening.

Napoli midfielder Allan, for example, is undoubtedly an upgrade on the current group and is a central midfielder, so passes those requirements, but would be an expensive signing given his reported €40m asking price. At 29-years-old, he would also have little to no resale value.

Teammate Hirving Lozano is a different matter. He too represents an upgrade and would fill the need at right-wing, even after a disappointing first season in Italy.

At 24-years-old he is also in the age bracket Everton want to sign and has plenty of potential to fulfil at the right club. Some may argue his €30m price tag is high, but there is a better deal there to be done with Napoli if Marcel Brands negotiates hard.

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Kalidou Koulibaly, on the other hand, is one that can be dismissed out of hand. He would be a vast improvement at centre back but is too old and too expensive to be a realistic target. It is more likely he will end up at one of the Manchester clubs or Paris Saint Germain.

A far more suitable objective would be Lille’s Gabriel Magalhães. At 22 he has plenty of development left in him and could be available for a decent price given the French club’s financial situation.

James Rodríguez, meanwhile, is one that falls firmly on the fence. He is a talented player who would improve Everton’s midfield but would have a high price tag and wages to boot. He is also 28, meaning he does fit into the Blues desire for younger players.

Then there’s Andrea Belotti. He was linked earlier this week but only really qualifies as a target because of his age. Everton do not need extra firepower up front, especially if they are sticking by Moise Kean next season, and his reported €60m asking price is unrealistic.

Those are just five of the names to have been linked already, with the likes of Allan and Lozano named as targets by numerous sources frequently in the January transfer window and likely to be linked again in the coming months.

Of course, there can always be aspects that change the process. For example, Ancelotti could decide he wants Allan or Rodríguez as he’s worked with them before and convince the club to move against their principles as a result.

It’s hard to see Everton saying no to the Italian in such a circumstance, although it is also difficult to imagine Ancelotti making such demands. He and Brands appear to be on the same wavelength when it comes to transfers.

Instead, it is far more likely that they will follow their plan carefully and follow the needs we’ve mentioned here before sanctioning deals. It will be worth remembering those when the inevitable flurry of transfer rumours circulate.