Everton fans may well still be delighting in the news that the Toffees’ owner Farhad Moshiri is reportedly planning to unleash a £100m war chest to finance a transfer revolution, but one burning question remains.

The provision of funds is one thing, but efficient and result-yielding use of those funds is an altogether different beast. To that end, here are three key positions where Everton should spend big (or even cost-effectively) on upgrading – with suggestions as to who has been linked previously with those roles.

Goalkeepers

Goalkeepers. Plural.

Robin Olsen and Jordan Pickford have both suffered a lack of presence and reliability between the posts in the chances they have been afforded.

Olsen has failed to keep more than one league clean sheet this season, and Pickford’s numbers also make for mediocre reading.

Rui Silva, available on a free transfer in the summer, is one reported target in that position and would not even tear a void in the proposed war chest were he to move to Everton.

Right-back

Seamus Coleman is a beloved figure among many of the Everton faithful, but the Toffees captain is 32 years of age.

That does not necessarily equate to an immediately dampened level of performance by virtue of his age, but with Jonjoe Kenny also tipped for the exit door in the future, right-back could become a problematic area.

Zeki Celik has indicated a preference for Rome over Merseyside, but the Toffees having been eyeing the Turkey international for some time.

Left-back

Ben Godfrey has rightly earned plaudits for his capacity to feature well at left-back, but the natural centre-half cannot be relied upon to cover for Lucas Digne indefinitely.

There have been no links to a new left-back as backup in recent months, but Thierry Small and Niels Nkounkou are two young prospects coming through to the first team.

Again, perhaps that war chest could stand firm if Ancelotti becomes keen to integrate the youngsters, and the funds could be refocused to attracting big-money moves for world-class footballers.