Everton have already lined up a potential replacement for online car dealership Cazoo as the club's main shirt sponsor.
The current deal is set to come to an end at the end of this current season after Everton invoked a break clause in the £10m per year deal just halfway through the two-year agreement.
The Liverpool Echo understands that Everton are expecting to be able to generate a higher price for the deal than the one that is currently in place.
