Everton manager Sam Allardyce targeting two new players in January

The 63-year-old also confirmed he was very interested in Sevilla’s Steven Nzonzi but given the midfield options already at his disposal he will focus his attentions elsewhere

Sam Allardyce has his eye on two new players in January (Getty)

Everton manager Sam Allardyce has revealed he will attempt to make two signings in the transfer window after being given money to spend by owner Farhad Moshiri.

Allardyce remains wary of not bloating Everton’s squad January, but will still attempt to strengthen key areas with the addition of a full-back and a striker.

The 63-year-old also confirmed he was “very interested” in Sevilla’s Steven Nzonzi but given the midfield options already at his disposal the Toffees’ spending will be determined by other priorities.

“I know there is money available to spend on the right player if they are available,” Allardyce said. “I wouldn’t envisage us getting more than two in. I don’t think we need more than two. If you have a look at how many footballers there are at the football club, then it is impossible for me to block that up even more by bringing in someone when we would be better served in other areas.

“I also know the squad is very big. I don’t think a decision can be made unless two things happen. One – the player says he wants to leave. Or, two – a club comes to us for that player and makes you an offer that you can accept.

“Until that happens, we will keep the squad together, we will keep them fit and try to keep them as hungry as we can.”

Allardyce also claimed would have no issues with selecting Ross Barkley even though the midfielder has reached a stand-off with the club over his future and looks unlikely to sign a new contract.

Barkley, whose current deal expires next summer, has not played for Everton this season following surgery on a ruptured hamstring in August.

Barkley's future is in doubt (Getty Images / Alex Livesey / Stringer)

The 24-year-old edged closer to a return to first-team action this week after he featured in a behind-closed-doors friendly at Everton’s Finch Farm training ground.

He will not be considered for Saturday’s visit of Chelsea – who Barkley almost joined on transfer deadline day before a move collapsed – but is expected to be fit enough to return early in January.

That could mean Barkley would be available for the Toffees’ third-round FA Cup tie with Liverpool at Anfield.

And Allardyce believes the player will be mentally in the right place to be involved soon despite uncertainty surrounding his future.

“I wouldn’t have any hesitation about playing Ross Barkley purely because of his experience and his talent,” he added. “You cannot see or get too many players who are more talented than him in today’s age of football. How he uses that talent is the big question for Ross now.

“He had a knockback with the injury, he’s been at loggerheads with the club over his future but that has been out of my hands. I wouldn’t say it is done and dusted but I would say it doesn’t look likely (that he will sign) a deal. I will use him because he is contracted to the club. I don’t think he would ever shirk his responsibility.”

Meanwhile, Everton last night published their annual accounts which revealed majority shareholder Moshiri has pumped in £150m to help the club repay short-term and long-term debts which had cost the club £2.8m annually as they announced a post-tax profit of £30m.

Everton chairman Bill Kenwright said: “The chance to grow further is made possible by the much-improved financial position secured by Farhad’s personal investment. His support has allowed us to repay the long-term debt, invest in our playing squad, expand and improve Finch Farm and make significant and overdue improvements to how Goodison Park looks and operates.

“His ambition matches that of every Evertonian and both the financial investment and the time he has put into the club demonstrates that commitment.”