Everton’s spending will break the £150m barrier should they finally meet Swansea’s asking price for Gylfi Sigurdsson but the cost of challenging the Champions League clique is likely to rise higher. Not even the return of Wayne Rooney to Goodison Park, with his throwback goal in Tanzania, deflects from the need to reconstruct Ronald Koeman’s attack following the exit of Romelu Lukaku. The finishing touches of an unprecedented spree could prove the most important.
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