Everton boss Ronald Koeman says he still needs to find three signings.
Koeman has emphasised the importance of getting his three remaining targets; Swansea City attacker Gylfi Sigurdsson, a centre forward and a left-sided defender.
He said: "Both positions we need and also the left centre back and full back cover.
"That's three positions we're looking for and one is not more important than the other to give some fuel for all these high expectations.
"I heard every time that 'Everton is spending £100m, £100m, £100m' but I saw the list and I think we're 16th in the League for spending and we got £95m for Lukaku.
"We've only spent £7m. It's a different picture than the media is talking.
"Three positions we need."
Source: tribalfootball.com