Everton's squad needs to be trimmed to generate funds for transfers and also help new manager Marco Silva work with a smaller group, the Premier League club's director of football Marcel Brands has said.
Everton splurged over £150 million before the start of last season but produced poor results. They struggled in the opening stages of the league campaign before finishing eighth.
Brands said Everton majority shareholder Farhad Moshiri is unlikely to provide the same financial backing to Silva, who was named as Sam Allardyce's successor last week.
"First of all we need to offload players to raise money (to spend), and also salary-wise. But it's not only a money thing," Brands was quoted as saying by the British media.
"Of course money is important but also, for a coach, it is not workable to start with 38 players in your squad. We have to look for a squad Marco can work with... That has to be, let's say, 25-30 players.
"... Marco must start with a squad that everyone is eager to play for and has prospects to play."
Several of last year's signings, including Wayne Rooney and Davy Klaassen, failed to impose themselves at Everton and could be sold but Brands said trying to offload Premier League players was not easy.
"In England a lot of clubs, fans and media say you have to make new signings all the time," Brands added.
"... In most countries players cannot make the wages they get in the Premier League, so a lot of players who don't play here cannot play anywhere, because the salaries are not comparable.
"Hopefully I will succeed in offloading the right players. They are good players, so I hope there will be interest for a few of our players."
Brands, a former director of football at PSV Eindhoven, took over the same position at Everton last month.