The January transfer market could be a good opportunity for Everton to reinforce Ronald Koeman’s squad. The objectives for January include two big players, and Everton is willing to spend a substantial about of money. According to Joseph Musker, Everton has offered 40 million pounds to Manchester United for both Memphis Depay and Morgan Schneiderlin. These are two important players who have found themselves at the margins of Mourinho’s project. The offer is a serious one, and now Manchester United must decide whether or not to sell the two players. The result of such a transfer would leave Manchester United making a loss given that they spent 75 million to acquire the two players in the summer of 2015.