Everton are set to make big changes this summer and have been linked with a number of players ahead of the transfer window, with a potential target now ruled out of a move to Goodison Park already.

What's the latest?

According to football journalist Jacque Talbot, there is "no chance" that Manchester United midfielder James Garner will join Everton this summer.

Talbot tweeted;

"No chance James Garner goes Everton or Leeds. Man United won’t sell him permanently either."

Supporters will be disappointed

The Toffees are in desperate need of reinforcements this summer following a poor Premier League season and signing a young talented player like Garner would have been a major coup for the club ahead of next season, so supporters will surely be disappointed.

The 21-year-old has had an impressive season at Nottingham Forest as a standout performer in the team that have now been promoted to the Premier League following a victory over Huddersfield Town in the play-off final at Wembley.

Garner scored four goals, delivered eight assists and created seven big chances as well as making 2 key passes, 1.4 interceptions and 1.8 tackles, winning the majority of his ground duels (53%), proving that he was a dominate force for Forest in both offensive and defensive play from his role in midfield.

Due to the difficult relegation battle, Frank Lampard will need to identify players that can come into the team and make an instant impact and Garner would have been an ideal move for the club on a loan deal from Old Trafford amid Everton's reported financial troubles.

The urgency to find players that will be the right fit for the Toffees has been further heightened with rumours that Richarlison, Allan and Dominic Calvert-Lewin could make their move away from Merseyside this summer, so losing out on Garner early on with be a big blow for Farhad Moshiri in his attempts to add reinforcements.

Ultimately, the powers at Goodison Park have a lot of work to do during the transfer window to ensure they don't find themselves in a similar situation as this season and will need to act quickly to make sure they can get the right players in as soon as possible.

AND in other news: Everton now plotting summer swoop for "infectious" £80k-p/w ace, imagine him & Gordon