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#3 Fabian Delph
One of the main reasons for Everton's poor performance in the last couple of years is their transfer policy. Their tendency to buy experienced Premier League players for cheap has almost always backfired. Fabian Delph is one of the many players to have joined the Toffees on that policy.
Delph, who arrived from Manchester City last year, has rarely played for the Toffees. Since his move, the versatile midfielder has made just 20 appearances and has spent most of his time on the injury table.
With James Rodriguez, Allan and Abdoulaye Doucoure now at the club, it's unlikely that the 30-year-old will get minutes at Goodison Park this season. It would be better to sell the veteran midfielder and free up his wages rather than keep him as an expensive bench player.
#2 Sandro Ramirez
Another promising player who failed to deliver at Merseyside, Sandro Ramirez was considered one of the shrewdest and best signings for Everton in 2017.
But much like Besic, Ramirez failed to live up to his expectation at Goodison Park. The Spanish forward was out of the club in just six months, moving to Sevilla on loan during the next transfer window. The last two seasons have also seen Ramirez being sent out on loan.
In three seasons, Ramirez has made just 16 appearances and scored just once for Everton. Another player with less than a year remaining in his contract, it would be best for the Toffees to sell the player rather than lose him for free.
#1 Gylfi Sigurdsson
When you are bought as a club's most expensive player, people expect you to perform exceptionally well. Sadly for Gylfi Sigurdsson, this has not been the case.
The Iceland international arrived at Everton in 2017. In three seasons, he has made 100 league appearances and scored 19 goals. This may be decent numbers for an attacking midfielder but not for a club-record signing.
Following the arrival of Ancelotti, the attacking midfielder has rarely featured in his preferred role. The emergence of Anthony Gordon and the arrival of James Rodriguez will move Sigurdsson further down the pecking order.
With fewer chances of regular football on offer, it would be wise for both parties to go their separate ways.
