The identity of the next Everton manager could play a key role in Sheffield United’s January transfer plans.

Carlo Ancelotti is the standout candidate to replace Marco Silva following his sacking earlier this month. The Daily Mail reports Ancelotti has held talks with the Toffees’ major shareholder, Farhad Moshiri, in London.

Moshiri is prepared to reward the Italian financially with a contract worth in excess of £8m a year.

Yet Ancelotti is stalling on the move because he wants assurances over the transfer policy. Everton are unlikely to spend big in January window with Moshiri having sanctioned a lot of expensive deals in recent years.

Ancelotti will also be tasked in trimming down a squad filled with well paid players – many of whom haven’t been performing to the standard required.

But moving forwards the 60-year-old wants to know what funds he will have next summer. And also who will be in charge of signing new players, with that role currently occupied by director of football Marcel Brands.

This affects the Blades because, as the Yorkshire Post reports, Toffees defender Mason Holgate is a £14m target for them. However, whether Holgate will be allowed to leave Goodison Park or not depends on who is appointed as Silva’s successor.

Who else is in the running to be next Everton manager?

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David Moyes has also held face-to-face talks with Moshiri about coming back to the club. Moyes left the Toffees in 2013 after 11 years as boss to take over at Manchester United.

That, of course, didn’t work out and the Scot has had poor spells with Real Sociedad and Sunderland since. Moyes has been without a job since leaving West Ham United at the end of the 2017/18 season.

They also considered their former midfielder Mikel Arteta. Yet BBC Sport reports the Manchester City coach is in talks with Arsenal about filling their vacancy.

Vitor Pereira was another mooted candidate, but has decided to stay with Shanghai SIPG, while Ralf Rangnick is also a potential option.

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