Everton have already spent in excess of £140million this summer on Michael Keane, Jordan Pickford, Dany Klaassen, Henry Onyekuru, Sandro Ramirez and record signing Gylfi Sigurdsson.
While Wayne Rooney and Cuco Martina both arrived at Goodison Park on free transfers.
But Koeman is desperate to add another striker to his squad after losing striker Romelu Lukaku to Manchester United in a £75m deal.
And another left-footed defender is also on the shortlist to provide cover for Leighton Baines at left-back, especially following the injury to Ramiro Funes Mori.
GETTY
Wayne Rooney goal earned a draw for Everton at Manchester City
If we need to make the next step we need a striker
Ronald Koeman
When asked if the club had finished spending after tonight's 1-1 draw with Manchester City, he said: "I hope not.
"We are looking for a left-footed central defender, maybe as back-up for Leighton Baines.
"With the injury to Funes Mori we don't have any left-footers on that side as a back-up for Leighton. That's an option.
"Also a striker because I think even with the talent of Dominic and Ramirez, look to other squads.
"They have that number of players. If we need to make the next step we need a striker in as well."
Everton eared a hard-fought point at Manchester City tonight, with Rooney's first-half effort canceled out by Raheem Sterling's equaliser late on.
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