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Ronald Koeman’s Everton rebuild is set to be boosted by a raft of departures this summer.

Koeman will continue a cull of his squad to help free up transfer funds and money for wages.

Everton are set to hand the Dutchman the licence to spend record amounts in the upcoming window as he plots an assault on the top four next season.

And Koeman’s revamp of the Blues’ squad will be helped by a ruthless break with the past.

Everton are expected to reveal their retained and released list this week which will confirm Arouna Kone has left the club.

Koeman is allowing the out of contract striker to leave but knows his exit frees up around £40,000 a week on the wage bill.

Tom Cleverley’s move to Watford has been agreed and will be ratified on July 1 with Everton set to pocket in the region of £8m.

The Blues will make a healthy profit on a player they signed for nothing in the summer of 2015 but who was believed to be earning around £55,000 a week.

Oumar Niasse, understood to be paid similar to Cleverley, remains up for sale this summer with Everton knowing they face making a loss on the striker they signed for £13.5m in January 2016.

Hull City were offered the chance to sign Niasse permanently for £10m but have reportedly turned down the opportunity.

Aiden McGeady, thought to be among the higher earners at Goodison, is expected to seal a permanent move to Preston North End with Everton in line to pocket £2m from the Championship club.

Koeman, this week, said he expects Gerard Deulofeu to report for pre-season training on July 3 but has offered no reassurances over the winger’s long-term Everton future.

Barcelona have the option to buy the 23-year-old for €12m this summer.

Likewise, the Blues boss has been non-committal on the future of midfielder James McCarthy, who has been dogged by injury problems during Koeman’s first season in charge.

Everton would demand in excess of £15m should they chose to sell the 26-year-old.

Ross Barkley’s future remains no closer to being resolved, either.

Koeman said Everton would sell Barkley if he refused to sign a new deal but the manager’s end of season deadline has passed without a clear resolution to the matter.