Tottenham are eyeing moves for Everton trio Richarlison, Anthony Gordon and Ben Godfrey this summer.
The Toffees remain in real danger of relegation from the Premier League and sit just two points above the drop zone with three fixtures left to play.
That is despite a resurgence in recent weeks which has seen the Merseysiders notch 11 points from their last 18 available.
Departures appear likely at Goodison Park regardless of their fate as the club look to avoid penalties for breaching financial fair play rules.
The Telegraph say Spurs will look to take advantage of the situation by tabling moves for three of their star players.
Brazilian forward Richarlison, 25, is a prime candidate to be sold, with Everton confident they can recoup the £50million they paid for him in 2018.
Meanwhile, academy graduate Gordon has been one of the Toffees' rare shining lights this term, managing four goals and two assists and dragging his side out of some difficult situations.
It remains to be seen whether the 21-year-old would depart his boyhood club so soon after breaking into the first team, however.
Godfrey’s form has been slightly more patchy this term but he possesses undoubted quality.
The former Norwich ace, 24, made England’s provisional Euro 2020 squad after a string of eye-catching performances in the Everton backline last season.
The report also indicates that Spurs are looking to offload Steven Bergwijn, Harry Winks and Lucas Moura during the off-season.
In other news
Arsenal have already held talks with Gabriel Jesus over a summer move and the Manchester City striker is giving it serious consideration, according to his agent Marcelo Pettinati.
He said: "We had talks with Arsenal about Gabriel Jesus. We like the project — it’s a possibility we’re discussing.
"There are six more clubs interested in Gabriel. He’s focused on the final games with Man City — we’ll see."
The Star say Manchester United’s rebuild plans are in disarray after three midfield targets all rejected moves to Old Trafford.