United are expected to sell at least two of Raphael Varane, Victor Lindelof, and Harry Maguire but Everton won't welcome any offers for defender Branthwaite under contract until 2027.
Sean Dyche guided Everton away from danger despite deductions, while balancing the books through frugal transfer market activity.
Uncertainty surrounds Everton's takeover by 777 Partners, with the risk of collapse affecting player sales, but officials remain optimistic about completion.
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