https://www.spotrac.com/epl/everton-fc/yearly/cap/
in the event of relegation there are a fair few contracts to shed.
GK: Pickford will be in demand and could get 30-35m back as well as shave off 100k/w or 6.2m a year on salary.
DEF: Tarkowski will have suitors and if Everton can find a buyer for sick note Mina that will clear off 12m on contracts and probably bring in 20-25m. Im not sure if Coady is owned or not but it may be worth keeping him to help along Godfrey and that youngster at PSV.
Coleman time to retire
MF: Onana, Dacoure, Gueye, Iwobi can clear off 20-25m in committed payroll and bring in solid return Onana can get 30m and Iwobi 20-30m.
keep McNeal, Garner, Davis and Gray to build off.
FWD: sell maupay and keep DCL to rebuild his career, Simms as a modest championship back up is sufficient