Everton, who would like to boost their transfer fund, may sacrifice striker Andrew Johnson if they receive offers of about £10million for the striker who is being chased by Wigan, Sunderland and West Ham United this summer.

Toffees Manager David Moyes (left) has insisted England international striker Andrew Johnson is not for sale, "He is a highly-valued member of my senior squad and I look forward to seeing him when the players report back for pre-season training."

BBC Sport understands that Wigan Athletic boss Steve Bruce is currently in a better position and is ready to offer Johnson a high package to tempt him to the JJB, but Sunderland counterpart Roy Keane is still hoping to secure the signature of the striker.

West Ham have also been strongly linked with Johnson - and Hammers boss Alan Curbishley could yet make a late move if Everton make it clear they are willing to sell.

Everton are currently at a pre-season training camp in Switzerland and Manager Moyes is reluctant to part with the player he signed for £8.6million from Crystal Palace in 2006.

Johnson who has scored 22 goals in all competitions since his move from Selhurst Park signed a new five-year deal with the club in November 2007 and could be sacrificed in a bid to kick-start the incoming transfer activity at Goodison Park.