Everton are reportedly eyeing an extraordinary double swoop for an unwanted Manchester United duo in the January transfer window. Manager David Moyes is understood to be keen on reinforcements after injuries have stretched his squad, particularly in defensive areas and at right-back. However, there is unanimous agreement behind the scenes within Everton’s transfer think tank, which sees little logic in paying premium prices for short-term fixes.According to iNews, Moyes is keen to get on board United players Kobbie Mainoo and Joshua Zirkzee, ideally on loan. Any deal for either would be far from straightforward. Both players command significant wages, and United themselves are yet to decide whether loan exits would serve their own interests. As such, while Everton’s interest is genuine, club figures accept that negotiations could prove complex and potentially costly. Sources close to the club suggest the expectation is for “two or three” arrivals at most before the window closes.Everton also retain the option of recalling Harrison Armstrong from his successful loan spell at Preston North End, a move that could immediately bolster midfield depth without any additional financial strain. Elsewhere, speculation has linked Everton with Ivan Toney, currently with Al-Ahli. A return to the Premier League could help Toney push his case with England head coach Thomas Tuchel, but sources have played down the likelihood of that move materialising this winter.The report reveals that Everton intend to "go again" in the summer, when funds can be directed towards carefully identified, long-term targets rather than reactive signings. That philosophy also extends to ongoing discussions with Manchester City over Jack Grealish, who is keen to convert his current loan into a permanent stay. Club sources believe his positive experience and the affection he has received from supporters could strengthen Everton’s appeal to other marquee targets in the future.Looking for smarter football bets? Get expert previews, data-driven predictions & winning insights with GOAL Tips on Telegram. Join our growing community now!Everton’s recruitment model is not expected to deviate sharply from the one deployed last summer. The emphasis remains on a blend of players with proven Premier League experience and younger recruits capable of developing alongside the club. The belief is that stability and continuity will yield greater rewards than a scattergun January splurge. While owners the Friedkin Group are understood to harbour loftier ambitions, patience is viewed as essential to achieving them sustainably."The reality is this was always a multiple window strategy to get us where we want to be," one insider told The i Paper. "If something comes up we’ll be ready to do it but we won’t just invest for the sake of it."Behind Everton’s measured stance lies confidence around compliance with Profit and Sustainability Rules. Club sources insist there is no immediate pressure to sell assets or slash spending, and that upcoming squad cost ratio regulations could even work in Everton’s favour. Much of that optimism is tied to their recent move to the Hill Dickinson Stadium, which is expected to significantly boost revenue streams. Football finance expert Rob Wilson has described the new stadium as “a game changer”, noting that its financial impact is likely to be felt most strongly from the 2026–27 or 2027–28 seasons onwards."The stadium is a game changer," Wilson said. "It will give them some wiggle room but it’s more likely that wiggle room will take effect from the 26-27 or 27-28 seasons. The stadium will drive a huge amount of revenue. In terms of January we’re not in the zone of them not having anything to spend or needing to sell because of compliance. If the right thing pops up at the right price, they could do it – but I’d expect them to be quiet.”Add GOAL.com as a preferred source on Google to see more of our reportingEverton currently sit 12th in the Premier League table, having collected 25 points from 12 matches, and there is a sense that the foundations for steady progress are being laid. They will be back in action against Nottingham Forest on Tuesday evening at the City Ground.