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It wasn’t quite as blunt as stating money will no longer be an issue, but the message was as loud as one of Kevin Mirallas’s suits.

“If there is a player who wants to play for Everton Football Club who Ronald wants, who Steve wants, we will get them for you. It’s fantastic for me to be able to say that.”

Speaking, of course, was chairman Bill Kenwright , with the two people in question Blues boss Ronald Koeman and director of football Steve Walsh.

That cash is seemingly not the primary obstacle for the Blues is a result of the backing of Farhad Moshiri, whose feet are now firmly under the table at Goodison having become majority shareholder more than a year ago.

Persuading potential targets will be another matter, but it’s clear Everton are preparing to make a significant splash this summer after dipping their toe in the water during the last two transfer windows.

But where should Koeman and his recruitment team be looking? And for how much?

Goalkeeper

For many, Joel Robles and Maarten Stekelenburg were expected to be vying for the understudy role to Everton’s number one this season.

Instead, they’ve found themselves being rotated between the sticks.

Both have had their good and bad days, and while they are more than capable of doing a job, whether they should be relied upon week after week is very much up for debate.

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The market is there, Manchester City’s Joe Hart and Sunderland shot-stopper Jordan Pickford among several keepers regularly linked.

£20million seems a reasonable assumption for a goalkeeper of the quality Everton desire.

Right-back

Seamus Coleman’s consistency and reliability meant right-back pretty much looked after itself – until the Irishman’s sickening double leg break that’s likely to sideline him for the rest of the year.

To be fair, Everton have known for some time strength in depth has been needed in the position, as witnessed by their failed attempt to sign Sam Byram last year.

Young duo Mason Holgate and Jonjoe Kenny can deputise in the role.

But if Koeman can snap up established cover for no more than £8m – and Cuco Martina, a target last summer, will be available for nothing from Southampton at the end of the season – it would be good business both for the immediate and long-term future.

Left-back

Similar to the other full-back role, the reassuring presence of Leighton Baines has meant the Blues have been comfortable in this position.

However, from having a surfeit of left-backs, Everton are now looking a little shy.

Bryan Oviedo has gone, Luke Garbutt appears not to have a future under Koeman while Brendan Galloway’s career has stalled dramatically during the last 12 months.

It’s not a priority. But, as rumoured interest in Schalke left-back and imminent free agent Sead Kolasinac would indicate, the Blues are still mindful of snapping up a bargain.

Centre-back

It appears every team towards the top of the Premier League is intent on bolstering their central defensive options this summer.

And despite being well blessed in terms of numbers, it’s clear Koeman knows Everton must improve in this area.

His admiration of Burnley’s Michael Keane is on the record, but it’s a move for Dutch compatriot Virgil van Dijk, with whom he worked at Southampton, that most excites.

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Other names have been linked, but those are the two stand-outs.

And if Koeman acquires his main targets, then £50m would be a conservative estimate.

Attacking midfielder

“Our second top scorer is Kevin or Ross on four or five goals, we have nobody from midfield scoring 10 goals,” said Koeman last week. “We need more players scoring goals other than strikers.”

No prizes, then, for guessing an attacking midfielder is right up at the top of the list of priorities for the Blues’ recruitment team.

There is, however, a premium on such players. Not least because there is such a demand.

(Image: PATRIK STOLLARZ/AFP/Getty Images)

A new contract for Mirallas will at least ensure strength in depth is maintained with Europe back on the calendar.

Davy Klaassen of Ajax and Gylfi Sigurdsson of Swansea City are among several names touted. And for the requisite standard, we’re talking anywhere between £25m and £40m.

Strikers

That’s strikers plural. Imagine, for a second, if Romelu Lukaku had been sidelined for any length of time this season.

In some ways, the Blues have been fortunate the Belgian has proven quite so durable.

Enner Valencia has impressed in patches, but he’s going back to West Ham United regardless after his loan spell expires.

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Koeman most likely needs two forwards, with at least one possessing pace and experience.

That’d set the Blues back at least £20m, even if interest in Malaga’s Sandro Ramirez – available for £5m – is firmed up.

And if Lukaku does leave for megabucks, then who knows how much Everton could spend on building a new forward line?