Everton will listen to offers for Gylfi Sigurdsson at the end of the season despite his fine form, Football Insider understands.

The playmaker, 31, is set to be available on the market for a fraction of the £45million club-record fee paid to Swansea City in 2017.

A recruitment source has told Football Insider that Everton are likely to sell at least one key player this summer as they reshape their squad.

Manager Carlo Ancelotti is an admirer of Sigurdsson but he turns 32 in September and enters the final year of his contract in the summer.

Everton are willing to sell him at an enormous loss in the next window.

A major hurdle to any potential exit is a salary believed to be worth well in excess of £100,000-a-week.

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Sigurdsson is not a nailed-on starter in Ancelotti’s team.

But he is a key member of the squad and has 15 Premier League starts among 32 appearances in all competitions this scorer.

The Iceland international and set-piece specialist remains a regular scorer and provider of goals, with six goals and nine assists this season.

But Everton do not believe he has lived up to the fee paid to Swansea four years ago during his 144 appearances for the club.

Everton’s most valuable assets are attacking duo Richarlison and Dominic Calvert-Lewin, with both worth in excess of £40m.

But they will not be sold, and the same goes for the likes of Lucas Digne, Jordan Pickford, Ben Godfrey, Allan, Abdoulaye Doucoure and James Rodriguez.

In other news, Tottenham have launched an inquest into failed bid to sign £20m-plus Everton star.