The Toffees are bracing themselves for a new assault on Marouane Fellaini and Leighton Baines, and have, therefore, prepared a contingency plan in case both star players end up at Old Trafford.
According to Daily Mirror, The Toffees are readying bids for James McCarthy, Ryan Bertrand and Bruno Martins Indi.
They have already had several bids rejected for Wigan starlet McCarthy, but Roberto Martinez is eager to get reunited with the Ireland international.
Meanwhile, Bruno Martins Indi and Ryan Bertrand would be vying for a starting place on the left flank, although both players are capable of covering a few more positions.
As things stand now, Everton officials will have their work cut out for them until the summer transfer window officially closes on Monday, with the Toffees determined to reinvest the money from the sale of their two star players.