Out:
Lonergan (finish his contract)
Young (finish his contract)
Coleman (finish his contract)
Gomes (finish his contract)
Gueye (finish his contract)
Dele Alli (finish his contract)
Harrison (returning to leeds)
Danjuma (returning to Villareal)
Hunt (finish his contract)
John (finish his contract)
Warrington (finish his contract)
Mills (loan)
Dobbin (loan)
Campbell (loan)

Sale:
Brathwaite - 50 mill (many teams interested like united, madrid)
Onana - 60 mill (many teams interested like barcelona)
Keane - 6 mill (one year left of contract, 31 years)
Calvert lewin - 20 mill (one year of contract left)
Doucoure - 10 mill (one year of contract left)

Buy:
Ferguson - 30 mill
O'riley - 20 mill
Greaves - 18 mill (Braithwaite replacement, left footed CB)
Davis - 5 mill
Iling-Junior - 10 mill
Sara - 20 mill
Edwars - 2.5 mill

In:
Smith-Rowe - loan with buy option (doesn't count for Arteta)
Gnonto - loan with buy option (Everton was interested in previous markets)
Trafford - loan with buy option (Burnley is going to get relegated, so i will bring in him to add competition to pickford)
Lopy - loan with buy option (similar player to Doucoure and Gueye)
Brownhill - Free
Barkley - Free
O'hare - Free
Adarabioyo - Free
Jonhson - Free (he can play both sides, to add profundity to the squad)

Analisis:
Everton need to invest on the midfield, so they should go for Ferguson and O'riley, or at leat ferguson, that's why i put other option at the end like Dopy, Almeria is relegated, so he will cost around 5-6 mill, i will finance this players (Ferguson and O'riley) with the sales of Braithwaite and Onana, they have a lot of market, in real life they are wealing to go out, i would try to keep Braithwaite but is going to be difficult with many teams interested, also took advantage of player that end his contract like Brownhill, O'hare, Adarabioyo, Barkely and Jonhson, they know the category and i think they have good level, Everton also need fullbacks, for the right right side i put walker-peters, he has experience in the prem and he has only one year of contract at Southampton, so he will be not to expensive (around 15-18 mill), other will be Johnson, he ends his contract at west ham, also i will take advantage of players than have only one year of contract left at their clubs, like iling-junior,davis, and edwards, also i will invest in GK, i put Trafford, he could be a good competition for Pickford and Burnley is going to get relegated.

Balance: +40.5 mill

So this what i will do, i took the prices from transfermarkt, hope you like it and also comment what would you do.