Everton XI for next season: How Ronald Koeman's side could line up if they land top targets Wayne Rooney, Gylfi Sigurdsson and Olivier Giroud

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No club in Europe has spent more than Everton on transfers this summer – and their shopping spree is showing no signs of slowing down.

Michael Keane, Jordan Pickford, Davy Klaassen, Sandro Ramirez and Henry Onyekuru have all arrived at Goodison Park in recent weeks at a total cost of £96million.

But with a top-four challenge the target for next season - and a Europa League campaign to contend with - Ronald Koeman isn't finished yet.

Michael Keane is the latest signing by Everton this summer as they look to challenge next term

Davy Klaassen is another to have joined this window with Everton having spent £96m so far

Wayne Rooney could be heading back, with a season-long loan understood to be on offer

The Dutchman wants to add Arsenal striker Oliver Giroud to his attack, while discussions over the re-signing of Wayne Rooney are under way with Manchester United.

Swansea talisman Gylfi Sigurdsson is also admired on the blue half of Merseyside, with director of football Steve Walsh keen to find another creative midfielder before the window ends.

Wantaway duo Romelu Lukaku and Ross Barkley are still on the books, but with strong interest from the likes of United, Chelsea and Tottenham, they may not be part of next season's squad.

Here, Sportsmail take a look at how the Toffees could line up if Lukaku and Barkley move on this summer and Koeman lands his top targets.

Toffees boss Ronald Koeman (right) is still keen to make changes to his squad for next season

Ross Barkley (left) and Romelu Lukaku could be heading out of the Goodison Park door though

4-2-3-1

Although Koeman dabbled with a three-man defence at times last season, his preferred formation was made up of a flat back-four with two holding midfielders sat in front.

A more advanced midfielder would be given licence to roam further forward, with two widemen supporting lone striker Lukaku in attack.

If the Dutchman opts to stick with that system in 2017-18 then his options at the back will be limited, with young defenders Tyias Browning and Brendan Galloway likely to leave on loan.

Leighton Baines (left) is set to be a shoo-in at left back for the Toffees in a 4-2-3-1 formation

Seamus Coleman can expect to start at right back once he recovers from a broken leg

That leaves Leighton Baines as the only senior left back, making him a shoo-in for a place in the defensive line alongside new £30m man Keane and Seamus Coleman when he returns to fitness following a horrific double leg break.

Who partners Keane in central defence is up for debate, but Ashley Williams appears to be Koeman's preferred option based on his team selections last term. Phil Jagielka may actually be a better fit at right centre back, but he and Ramiro Funes Mori will start the campaign further down the pecking order.

Mason Holgate is likely to fill in at right back in the absence of Coleman, although a move for former Southampton defender Cuco Martina, who is now a free agent, remains on the cards.

That back four will sit in front of new No 1 Jordan Pickford, who is certain to start the season in between the sticks ahead of Joel Robles and Maarten Stekelenburg following his record-breaking move from Sunderland.

Jordan Pickford will start in goal for the Merseysiders after joining for £30m from Sunderland

In midfield Morgan Schneiderlin and Idrissa Gueye will act as Everton's shield in front of the back four, breaking down attacks, pressing opponents and helping turn defence into attack.

However, against lesser teams, particularly at home, Koeman could opt for the more offensively-minded Klaassen, who scored 13 goals and provided nine assists in the Eredivisie last season.

The Dutchman is also likely to be utilised in a more advanced midfield role, although he will face competition in that position from Rooney, should the Manchester United man complete an emotional return to Goodison.

The 31-year-old is unlikely to be used as an out-and-out striker, with his eye for a pass and limited pace now more suited to the No 10 role than that of a traditional No 9.

Morgan Schneiderlin (left) will act as half of Everton's midfield shield in front of the defence

Tom Davies, who broke into the first team so impressively towards the end of last year, seems destined to spend more time on the bench next term, while Kevin Mirallas still has plenty of work to do if he is to become a fixture in the side. Yannick Bolasie will not return from a serious knee injury until December at the earliest.

Assuming Barkley and Lukaku move on this summer, two thirds of Everton's regular attacking trio would need to be replaced ahead of the big kick-off against Stoke in August.

Sandro's pace and power make him a strong candidate for a slightly wider role, particularly with his ability to cut in and shoot from distance. Giroud, however, is certain to remain a target man and will be utilised straight through the middle.

Sigurdsson also prefers playing centrally, but could fill in on either the left or the right as Koeman looks to add more goals to his side. The Iceland star will also add a wicked delivery from set-pieces, something which should benefit Giroud.

Sandro's pace and power, as well as his ability to cut in and shoot, will be beneficial

3-4-3

Should Koeman look to make a full-time return to three at the back next season, then he may be wise to add another central defender to an already lengthy shopping list.

Jagielka, Keane and Williams would be the men to line up in front of Pickford, although Funes Mori has shown himself to be most comfortable on the left side of a three-man defence. Holgate also had some of his better games on the right side last season and would provide a more mobile option than Jagielka. 

Coleman and Baines remain the obvious choices to play in the wing back roles, although the increased attacking duties may impact on the sort of back-up options purchased before the window closes on August 31.

In a 3-4-3 formation, Ashley Williams (centre) could line up on the left of the defensive three

Schneiderlin is guaranteed his place in front of the back four, although he may be partnered with Klaassen rather than Gueye in order to stop the line-up becoming too defensively-minded.

Playing Rooney in a deeper central midfield role may also be an option in a 3-4-3 formation, with Schneiderlin doing his running for him, leaving him free to dictate play and set his quicker, more direct team-mates on their way.

In attack, the same attacking trio of Sandro, Giroud and Sigurdsson would provide a neat balance of pace, aerial ability and guile – three qualities which should help Koeman create the productive front-line he was crying out for at times away from home last season. 

Gylfi Sigurdsson's (right) guile would add an extra dimension to Everton if he joined

Olivier Giroud would complement Everton with his aerial prowess and hold-up play