Everton have promised new manager Rafa Benitez money to spend in the transfer market and their moves since his arrival suggest their kitty is rather full.

A loan move for Philippe Coutinho has been touted while swoops for Ben White and Denzel Dumfries could both be on the cards at Goodison Park.

What’s the word?

The Toffees could lose Dominic Calvert-Lewin this summer with Real Madrid interested in his services.

Haris Seferovic has been suggested as a potential replacement in Merseyside but whether or not the Englishman decides to stay, they need more competition up front.

One player that Benitez should look to bring to Everton is Bayern Munich forward Joshua Zirkzee.

Everton made an attempt to sign him on loan back in January with a £9m option to buy but a deal ultimately didn’t materialise.

The 20-year-old spent the second half of the campaign on loan at Parma instead who had an option of £13m to buy.

Parma didn’t take up that clause and the Dutchman has since returned to Bayern, only to be put on the transfer list according to a report from BILD (via Sport Witness).

Third bite of the cherry

If Everton decide to move for Zirkzee this summer then it would be third time lucky in their pursuit of the promising Dutchman.

He had a trial with the Toffees when he was 16 but they ultimately decided against signing him.

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They reignited their interest at the beginning of the year and if it’s there again, they should lure him to English football as competition for Calvert-Lewin.

Stuck behind Robert Lewandowski in the Bayern pecking order, it’s particularly difficult for Zirkzee to stand out.

That being said, he’s still found the net on four occasions in 17 senior outings.

Standing at a colossal height of 6 foot 4, he’d be a brilliant striker to play second fiddle to Calvert-Lewin. They stand at a similar height and can use their tall frames to dominate a backline in striking fashion.

Despite the 20-year-old’s limited game time at the Allianz Arena, he’s still earned some fabulous appraisals.

Joshua Kimmich once dubbed the forward as “deadly” while former Dutch international Youri Moulder said he’s a “serious talent.”

One of the best reviews comes from Hansi Flick who commented on his training performances, saying: “his development has been remarkable.”

Everton currently have Anthony Gordon coming through their ranks but Benitez cannot pass on the opportunity to bring such a talented young striker to Goodison.

His senior minutes have been limited but the potential is enormous.

AND in other news, Forget Dumfries: Rafa must consider Everton swoop for "unbelievable" £20m "soldier"...