Nicolas Jackson was a target for Everton in the summer.
The Chelsea striker is just one of four top-tier Premier League players that the Toffees have been unsuccessful in signing this year, according to The Athletic.
After consecutive transfer windows that involved bringing in players that were too old, too expensive or just simply bad footballers, Everton are looking to evolve their recruitment and make smarter signings.
But up until now, the club’s financial issues have prevented them from signing deals for their top targets.
According to The Athletic, Everton had previously considered signing Nicolas Jackson, Morgan Gibbs-White, Brennan Johnson, and Mohamed Kudus as some of their “key targets” under the new management, however none of them ended up being signed.