Everton are reportedly planning to terminate Dele Alli's contract, should Besiktas not take up the buyout clause in his current loan deal at the Turkish giants.
It has been a torrid few years for Alli, who failed to score in his short spell at Everton last season, and the former England international has been ostracised from the Besiktas squad after failing to impress new manager Senol Gunes.
Alli has netted twice in the black and white stripes of Besiktas this season, but he has been left out of their matchday squad entirely for their last two fixtures.
Football Insider claim that Besiktas have no interest in taking up the offer of making Alli's loan move permanent, which would cost the Istanbul side £6.9m.
After Alli's last appearance for the club in a 0-0 draw with Antalyaspor, Gunes told the media: "He is a player with a high probability of leaving at the end of the year, whether he plays well or badly."
The 26-year-old will have 12 months left on his contract should he return to Goodison Park in the summer, but it is believed he will not be in Sean Dyche's plans next season.
Everton will owe Tottenham Hotspur performance-related bonuses if he plays a certain number of league games at the club, after he joined on an initial free transfer in January 2022.
Instead, it is reported that the club would prefer to get his wages off the books with a mutual agreement as well as not having to pay those bonuses, ending his brief stint in Merseyside.