De Boer, who has won four titles with Ajax, has been linked with several Premier League jobs

Southampton have identified Frank de Boer as an alternative to Bournemouth manager Eddie Howe to replace Ronald Koeman when the 53-year-old completes his move to Everton.

The Merseyside club hope to confirm Koeman’s appointment as successor to Roberto Martínez in the next 48 hours, although an announcement could be made today. Koeman has agreed the broad terms of his contract — believed to be worth about £6 million a year — and has been told he will be given substantial backing in the transfer market.

The only remaining obstacle to a deal is Southampton’s demand for £5 million in compensation for the Dutchman.

Farhad Moshiri, Everton’s majority shareholder, is unlikely to be deterred by that figure. The Anglo-Iranian billionaire is prepared to invest heavily, supplementing