Everton will reportedly target a 'world-class' right winger and a central defender in this summer's transfer window.
Manager Carlo Ancelotti and the club's recruitment team have already held talks regarding which positions and players they wish to target for next season.
According to Football Insider, Ancelotti believes that the Toffees are lacking an elite right-sided attacking option, as well as a centre-back with leadership qualities.
Owner Farhad Moshiri, who has spent more than £250m on transfers since he became the club's majority shareholder in 2016, is willing to give Ancelotti another £100m to spend this summer on new recruits.
Napoli defender Kalidou Koulibaly, who Ancelotti worked with during his time with the Serie A outfit, is still believed to be Everton's number one centre-back target, even though the Senegalese international turns 30 next month.