Ronald Koeman looks set to carry out his first piece of business since taking charge of Everton with Spanish international Juan Mata reportedly due to join the club.

The 28-year-old could once again link up with Koeman after previously playing under him at Valencia.

Mata's days were always going to be numbered once Jose Mourinho was named as the new Manchester United manager. It was The Special One who sold Mata to Man United back in 2014 and it looks as if lightning will strike twice with the former Chelsea midfielder once again being told to pack his bags.

With the fee reported to be £21m it also signifies the start of a new era at Everton now that new shareholder Farhad Moshiri has promised a sizeable transfer war chest to be spent this summer. They are already forking out £6-a-year for Koeman's services and the expenditure will not stop there.

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What will Mata bring to Goodison Park? He'll certainly bring a raft of Premier League experience, what with it set to be his third club in England.

But not only that, for £21m Everton are getting a World Cup and European Championship winner.  This seems to be quite the transfer coup for the Toffees.

Some may say that Mata doesn't quite have the pace required for life in the English top flight but he has scored 21 goals in 86 league appearances for Manchester United, so with a goal ratio of 1 every 4 games, he will still be a very useful addition to nearly any top flight side. Just perhaps not one that Jose Mourinho is in charge of.

Not only that, but it looks to be a statement of intent by Everton. After last season's disappointing campaign they will be looking to bounce back quickly. That's one player nearly through the door but you get the feeling that Koeman will be looking to make many more additions, regardless of whether players such as Romelu Lukaku and John Stones walk through the exit door.

Also for Manchester United, the departure of Mata looks even more certain with the addition of Henrikh Mkhitaryan.

Once again it's another player to leave Dortmund with Mats Hummels and Ilkay Gundogan already leaving for Bayern Munich and Manchester City respectively, and Neven Subotic announcing his intention to leave the club this Summer.

Dortmund were backed into a corner though in terms of the Mkhitaryan deal as his contract was due to expire next summer and they would have had then run the very large risk of him leaving the Westfalenstadion next summer for nothing.

Bad luck for Dortmund, but a massive bonus for United. They will now be getting a player who can play on either flank or behind the main strikerm and his versatility will be a massive boost to what was a somewhat stifled attack line for United last season.

So while Man United look set to lose an accomplished Premier League midfielder in Mata, they've already managed to replace him with a far better alternative in Mkhitaryan, which turns out to be an incredible bit of business from Jose Mourinho.

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