Everton must try and cash in on Cenk Tosun for as much money as possible, if Michy Batshuayi is to cost in the region of £40 million.
The Toffees have indicated an interest in the Chelsea striker, who is back with the Blues now after a failed stint in La Liga with Valencia.
Marco Silva’s side have been struggling in recent weeks and could do with some reinforcements this month.

The Telegraph report that the Blues would like to make a profit on Batshuayi, who arrived at Stamford Bridge for £33 million in 2016 from Marseille.
That might be ambitious, but the club are notorious for managing to make high sales on players in recent years.
The player himself would prefer a loan move to AS Monaco, but Chelsea are understood to want him off the books with Gonzalo Higuain imminent.
Everton need a big sale on Tosun
If Chelsea are not willing to lower their valuation of Batshuayi and Everton still want the player, then the Toffees must try and sell striker Cenk Tosun to help fund the move.
Tosun has struggled at Goodison Park since joining the club a year ago from Besiktas.
He has shown glimpses of his ability, but ultimately the Turkish hitman has failed to prove his worth.

Despite his struggles in England he is still Everton’s most valuable striking asset.
If Everton can sell him then, depending on how much they get for him, it could make moving for Batshuayi worthwile.
Batshuayi has experience of scoring goals in Ligue 1, the Premier League, the Bundesliga and La Liga – he realistically isn’t worth £40 million, but he is worth what Everton are willing to pay.
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