It is a significant turnaround for a club which have twice been subject to points deductions for breaching profit and sustainability regulations (PSR) and only escaped relegation on the final day of the season two years ago.
“If you’d told me that this summer we’d do a net spend of that, I’d have been excited and delighted,” says former Everton midfielder Leon Osman.
“Yes, we wouldn’t mind another defender, due to injuries, and a 30-goal striker, but for one window it’s outstanding.
“It’s exciting times for everyone.”
Should Merlin Rohl’s loan move from Freiburg be made permanent for an agreed £17m – the reported stipulation is that Everton need to avoid relegation for the clause to be triggered – their net spend will climb to £114m.
In the summer of 2020, with Carlo Ancelotti at the helm, Everton recruited six players, including Real Madrid’s James Rodriguez, for a net spend of £77m.
In 2017 three number 10s, including record signing Gylfi Sigurdsson, were brought in as part of a £140m summer outlay, but Romelu Lukaku’s £75m move to Manchester United helped reduce Everton’s net outgoings to £48m.
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