Everton are enjoying an excellent transfer window.

Carlo Ancelotti’s side have made three exceptional first-team additions, bringing in Allan from Napoli, Abdoulaye Doucoure from Watford, and James Rodriguez from Real Madrid.

There is more to come, too, as a fee has reportedly been agreed with Norwich City for the signing of defender Ben Godfrey.

The centre-back will come into a team that has enjoyed an excellent run of form at the start of the season.

They have beaten Tottenham Hotspur, West Bromwich Albion, and Crystal Palace in the Premier League, while also sealing progression to the quarter-finals of the EFL Cup by virtue of victories over Salford City, Fleetwood Town, and West Ham United.

They will be in action again this weekend against Brighton & Hove Albion before the real litmus test: The Merseyside derby against Liverpool.

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It seems that their business is not yet done, though, and it includes sales along with potential purchases.

Thus far, Ancelotti’s men have only received fees for two players; Morgan Schneiderlin moved to Nice, while Kieran Dowell joined Norwich City.

Muhamed Besic could potentially follow them out of the door amid links with Rangers, but Steven Gerrard has responded to links with the midfielder with a straight bat.

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Quoted by the Glasgow Times, he said, when asked about Besic: "Listen I'm not going to be mentioning any names here today. Someone has just asked me if Mo Besic is up in Glasgow having a medical with Rangers. That would be news to me if he was.

"Nothing has changed in terms of what we're trying to do in the last few days of the window.

"Does qualifying give us more flexibility ahead of the deadline on Monday? It's a difficult question to answer, probably better suited to other people above me at this football club. The board, myself and Ross are still trying to add the person in the position we feel we need before the window shuts.

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"But we'll have to see how the next three days pan out in terms of ins and outs. It's difficult to control because you never know what's going to land on your desk and whether you are able to get someone over the line when you are trying to make it happen."

GIVEMESPORT’S Harry Sherlock says…

Besic joined Everton in 2014 but he has not really made the impact that would have been expected.

Across six years, he has made 56 appearances, working out at nine games per year.

He spent the 2018/19 season on loan at Middlesbrough, while last term was spent with Sheffield United.

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He has a contract until 2021 and one has to think that now is the time to move him on and take a fee from any potential suitors.

Rangers could be that club; the Toffees need to do everything they can to get them to make a deal happen.